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I 



AGRICULTUPiAL BOOK-KEEPING: 



BEING A 



;yste 



OF 



^T, 



11 



DIVESTED OP 



.&./: -u. 



ALL TECHNICAL TERMS, AND ACCOlilPANIED WITH BLANK BOOKS 
RULED AND ADAPTED TO THE SYSTEM. 



B Y W M. B . GO OUR A lY, 

LATE PEINCIPAL OF OOOHKAN'S COMMEKOIAL INSTITnTB. 



D E T E I T : 

DAILY ADVERTISER STEAJ,! PRESSES, 212 JEFFERSON AVENUE. 

1858. 






Entered according to Act of Congress, in the year 1S57, 

BY W. D. COCHRAN, 

In the Clerk's Office of the District Court of the United States, for the District of Michigan. 



DEDICATED 

■ TO 

HONORABLE KINSLEY S. BINGHAM, 

THE FARMER GOVEKNOE, UNDER WHOSE ADMINISTRATION MICHIGAN HAS TAKEN A STEP IN ADVANCE 

OF IIEF. SISTER STATES. IN UNITING SCIENCE AND LABOR, BY TUE ESTABLISHMENT OF 

THE AGRICULTURAL COLLEGE, SO AUSPICIOUSLr OPENED AT LANSING. 



Digitized by the Internet Archive 
in 2010 with funding from 
The Library of Congress 



http://www.archive.org/details/agriculturalbookOOcoch 



COISTTEZSTTS 



PACE. 

riot of Farm C, 

Introduction, 7 

To the Farmer, 9 

General Explanations, 10 

Inventory of 1 85Y, 13 

The Day Book, ....■ 15 

Time Tables, 21 

Transactions for Student's Day Book, 24 

Transactions for Student's Time Taldc, ?.5 

Student's Key to Time Table 38 

Supplement to Day Book, 38 

Explanations of Ledger, 39 

Inventory, March 31st, 1858, 51 

Profit and Loss, 58 

This "Work as a School Book, G 1 

Modification of Accounts, 61 

Table for Grain and Hay Fields, 02 

Table for Team Accounts, 62 

Rules for Measuring Grain, Cisterns, Logs and Cattle, 62 

Produce Account, lio. 1, Ledger Page, 5 

Produce Account, iSTo. 2, " " T 

Diary " " ..-.10 

Trial Balance, " " .... 1 5 

APPENDIX. 

Design of Agricultural Chemistrj^, 64 

Average produce of nutritive matter in an acre of different kinds of Crops, 65 

Mineral Substances taken from the Soil by different Crops, 05 

Composition and Comparison of Manures, 66 

Comparative Value of Food for Cattle, 66 

Allowance for a Farm Horse in twenty-lour hours, 66 

Composition of ililk, 67 

Balance Sheet of Nature, f>7 

Practical Questions, Illustrating the Use of the Tables 68 




PLOT OF MAPLE GROVE FARM. 



The Farm here presented, is according to Inventory on the 1st April, divided asfolloivs : 



A — The garden. 
B — Tlie orcliard 

C — A field of 12 acres, which has been sowed 

with barley. 
D — A field of 14 acres designed for three crops, 

as follows: D 'No. I, is three acres for 

potatoes ; D No. 2, is ten acres, for corn ; 

D No. 3, is one acre, for turnips. 

E — A pasture lot of 16 acres. 
F — A meadow of 16 acres. 



G — A fallow of 16 acres, on which chopping 

and fencing has to be done, and is to be 

broken up for wheat. 
H — A field of 16 acres, seeded with wheat last 

fixll. 
J — A field of 16 acres, designed to be sowed 

with oats, and seeded down. 
K — A meadow of 12 acres. 
L — A colt and hog pasture of 3 acres, with 

moveable fence. 
M — A wood lot of 30 acres, in which the young 

stock feed. 



THE FAMILY CONSISTS OF 



James Earl, the farmer. 

Mary Eai'l, his wife. 

Charles Earl, a son of IS years. 

Jane Earl, a daugliter of 15 years. 



Ann Earl, a daughter of 9 years. 

Edward Earl, a son of 3 years. 

Thos. Jones, hired for a year, at $14 per month. 

Jane Ilolden, hired for house work, $4 per mo. 



The above plate gives Maple Grove Farm in perspective. The farmer will merely draw a 
plot of square fields in the page designed for it in the blanks. 



T 



Among the many methods of Book Keeping now before the public^ 
there exists no entire system, adapted to the wants of the Agriculturist, in 
which are arranged and classified the various and complex accounts of the 
farm. This fact suggested the preparation of the following work. 

At first I merely proposed presenting it to the Michigan Agricultural 
College, as an expression of interest in the attempt there being made, to 
unite Science with Labor. But in accordance with a wish very generally 
expressed by farmers both in Michigan and New York, it has taken its 
present form. 

Had it been my object to present a scientific arrangement, commending 
itself to the professiong.1 accountant, the task had been comparatively easy, 
but practical utility would not have been attained, as few of those for 
whom it was designed would have taken the trouble to master its details. 
But while sacrificing nothing of a perfect system, my endeavor has been to 
avoid all the formulas of the Counting Eoom, and present the subject in 
such manner as that every farmer may be able to know the results of his 
labor with the particulars contributing thereto, and I believe that in no 
business, presenting so many sources of profit and loss, can a more com- 
plete classification of accounts be found, or more accurate results obtained, 
than in the system here presented to the Agriculturist. 

-The general design of the work is, to enable the farmer to arrive at 
accurate data for calculation as to his labor, so that his energies may be 
intelligently directed. To this end, each field is charged with its cost and 
labor, and credited with its proceeds, and the result, whether gain or loss ; 
and also, the comparative profit of the different crops may thus be definitely 
ascertained, and, in a succession of years, the adaptation of different soils 
to particular crops, be made apparent. So also, in regard to the different 
Teams used, and various stock kept upon the farm. 

The features peculiar to this system are, the Time Table for labor and 
team work — the Produce Account — the simple and direct manner of 
making day-book entries, answering all the purpose of a Journal — the man- 
ner of posting — the method of charging the various descriptions of stock 
at the close of the month — the manner of balancing, and the column for 
Temperature and the state of the weather, which, in a succession of years, 
will afford valuable data for calculation in regard to seeding, cultivating 
and harvesting, and aid in reducing to a science, the business of Agriculture, 



8 Cocliraii^s Agriculhcral Booh- Keeping. 

The Produce Account in the Ledger is worthy of particular attention, 
and Avere I to select any one, as bein<4 of especial utility, it should be this, 
and those farmers who may not care to adopt tlie entire system, would be 
amply rewarded by keeping this single account. 

The abstract forms used in balancing, presented the greatest obstacle to 
accomplishing the idea of the work. This difficulty has been overcome and 
simplicity attained, by connecting the Profit and Loss and general Inven- 
tory of avails and liabilities with the actual details from which they arise, 
and a way has thus been opened for a clear understanding of this (to the 
uninitiated) most complex part of Book Keeping. 

The general system of accounts, is presented with such variety of exam- 
ples as will enable each individual to adapt the system to the particular 
circumstances of his own farm, however much his crops, stock, &c., may 
differ from those f)resented in the work before him, and in like manner the 
accompanying Blanks may be made to accommodate every variety af 
farming accounts. 

In commending this work to the patronage of the public, I would say, 
that by its use the farmer will be greatly benefitted, and the science of 
Agriculture advanced. 

Productive interests are frequently conducted to advantage in one direc- 
tion, and disadvantage in another, without any distinct recognition of profit 
in the one case or loss in the other, but though mistakes and errors may be 
dismissed from the memory as unwelcome guests, they cannot thus be 
erased from the pages of a well-kept record, but will stand there as beacons 
of warning and reproof. Besides, the very act of intelligently directing 
the mind to the keeping of accounts will educate the understanding and 
prepare for engaging in other and more extended business, if such should, 
at any time, be demanded, and I hazard nothing in asserting that a young 
man taking this method and following it out in the practical affairs of the 
farm, will thereby obtain a better acquaintance with business, than is gene- 
rally gained in a course of three months' attendance at an educational 
institution, at an expenditure of ^80. 

Furthermore, I would say, should this work be introduced throughout 
our Common Schools, and thus brought into general use, it will afford data 
for obtaining an accurate knowledge of the productions of our country, and 
at a much less cost than is now incurred, whereas the reports of these 
productions have hitherto been mainly the results of the careless guesses of 
the farmer, and the doubtful judgment of the census-taker. 

In conclusion, should this book contribute to the intelligence of the 
farmer, and the consequent elevation of the industrial interests of commu- 
nity, the idea of a life time will have been, in some degree, realized 

Detroit Dec. 24, 1857. W. D. C. 



■TO THE FARMER. 



Scientific Book Keeping has lieretofore been so complex in its details, 
as necessarily to be confined to those long accustomed to the practical 
duties of the Counting Room, or who have received a special education in 
a Commercial Institution. In the system here presented to the Agricul- 
turist, I profess to bring it within the reach of any man of common sense, 
who will take ordinary pains to understand the accompanying explanations; 
but it is too much to expect that a mere cursory glance at them, will be 
sufficient to ensure a thorough comprehension of the method. 

The Accounts of the farmer are more complex in their nature, than those 
of the merchant ; for the Book Keeping of the merchant consists, chiefly, 
of accounts with individuals; while that of the farmer has to do with fields, 
various descriptions of crops, teams, dairy, and all kinds of stock — without 
a knowledge of the cost and productions of which, his accounts would be 
valueless, so far as the intelligent direction of his labor and capital are 
concerned. I would, then fore, particularly impress upon your mind, the 
necessity of giving especial attention to each of the explanations here 
given, and of comparing them with the examples, so that they become 
familiar and of ready application. 

With this attention, your Book Keeping, even under all the disadvan- 
tages of inexperience, can occupy but very little of your time. 

The plot of the farm being drawn, and Tiiiie Table headed in accordance 
mih a general Inventory taken, your transactions (except those of labor 
and team work, which, through the use of the time table, will occupy but 
a few moments of each evening) are few in number, and cannot occupy 
more than an odd h;ilf hour in recordirg them once or twice a week. At 
the close of the month, two or three evenings may be occupied in disposing 
of the entries made at this time, adding up and computing the value of the 
labor in the Time Table, and posting the whole. 

Your Books can be opened at any period during the year, but the most 
convenient time will be March, April or May, or in the fall of the year, 
after the harvesting of the crops. 



]iH}^¥ ^ ^ ■ ^-^' ^ ^"'"^■ 






It may be necessary, before proceeding to the details of tlie respective 
accounts, to consider the general principle of exchange that pertains to 
every business transaction, and which requires to be noted in any account 
kept concerning it. 

Exchange, supposes a value received for a value given, and this value for 
vahce is the never-failing law, the strict observance of which, in any par- 
ticular account, or system of accounts, will invariably secure correct results. 

Thus, to know the profit and loss of any crop, or kind of stock, an 
account must be kept not only wdth the proceeds realized therefrom, but 
also, the cost of raising the crop and of keeping the stock, as the difference 
between these values gives the required result. 

In all cases, then, the thing, for which value is in any form expended, 
and that which is expended for it, must both be considered and clearly 
stated. The first of these is debtor ; the second is creditor. The rule for 
Debtor and Creditor is this : That v/hich we receive^ or which costs, or on 
which labor or value, in any form, has been expended, is Debtor. That 
which ^3rorf«ces, or is paid out, or in any way expended, is Creditor. 

If labor is done in any field, the field costs, and is debtor — while labor 
is expended, and is creditor. The team is fed, and costs hay or grain, and 
is debtor ; and grain or hay account produces, and is creditor. Cash is 
received for stock—the cash costs, and is debtor, because we dispose of 
stock for it; and the stock is creditor, because it produces the cash. 

Thus, it will be perceived, that in these cases, an account is kept with 
the field, the team and the cash, which are debtors, because they cost, and 
also, v/itli labor, grain and stock v\^hich are creditors, because they produce. 

This jprinciple applied in the statement of business transactions, consti- 
tutes the whole of double entry Book Keeping, and must commend itself 
to the common sense of every man. 

BOOKS USED. 

Day Book. — The book into which is entered the transactions of the day, 
v/ith such a narrative of them as may be necessary to a perfect under- 
■ standing of the same. 



Cocliran^s Agricultural Booh-Keeping. 



11 



Time Table. — Auxiliary to, and bound with the Day Book, presenting 
the Labor and Team work of each day, and general description of the 
work performed, with the temperature and state of the weather. 
\Ledgee. — The book into which all accounts are carried from the Day Book 

. and Time Table, and so arranged as to present each one in its relation 
of Debtor and Creditor. 



ABREVIATIONS AND TERMS. 

Acc\^UNT. — A term used to signify a record of debits and credits pertaining 

\o any person or thing. 
Debt6k. — That which we receive, or loliatever costs; also, the person to 

wlwm we sell on credit, or who becomes indebted on "account. The 

■debtor is always placed at the left haild. . 
Ceeditor, — That which is paid out, or lohicli produces ; also, the person 

who gives us value on credit, or on account. The creditor is always 

placed at the right hand. 

PostijStg. — Carrying respective accounts from the Day Book into the 
Led«:er. 



Accts., : 
Bush., : 
lb., : : 
Bbls., : 

0/> c ■ . 

Prod., : 
Gen. Ex., 
Doz., : 
Amt., : : 



Accounts. Bot., 

Bushels. Dr., 

Pounds'. Cr., 

Barrels. ea., 

at. Kec, 

Produce. Pay., 
General Expense. Pota., 

Dozen. Int., 

Amount. Inv,, 



Bought. 

Debtor. 

Creditor. 

Each. 

Receivable. 

Payable. 

Potatoes. 

Interest. 

Inventory^ 



ACCOUNTS DESCRIBED. 

Inventory. — Is a general statement of the whole property of the farmer, 
consisting of the Farm, Stock, Implements, Grain, Crops in the 
ground. Notes or Mortgages, and debts due to him on open account — 
these are his avails. Also, a statement of all he owes upon notes or 
open account — these last are his liabilities — the difference between 
them is his net loorth. 

Peofit and Loss. — That account which shows the Gain and Loss on pro- 
perty accounts. More particulaidy explained in the Ledger. 

Balance.,^ — Presents the general Inventory of property in closing accounts. 

Interest. — That account into which all money paid or received for the use 
of money is carried. This account is also credited with interest on 
the value of Real Estate and Stock. 



12 Cocliran^s Agricultural Booh-Keeping. 

James Earl. — The ftirmer who is made creditor for all avails, as above 

described, and debtor for all liabilities. 
Real Estate. — The general term for landed j^roperty — in this work, it 

signifies the farm of James Earl. 
Fields. — These accounts are debited with the labor, manure and seed 

expended upon them, and credited with their crops. 
Horse Team ) '^^^^ working teams of the firm— they are Debited wi^h 
.^ m r *^^^^^' value as per inventory, and credited with their 

) labor. 

Dairy. — The cows — debited with value, feed and care, and credited with 

what they p)roduce. 
Young Stock. 1 

Sheep. ! Debited with their value, feed and care, and credited 

"•<^C(S. j with what they produce. 

Poultry, J 

Implements. — Embracing wagons, harness, ploughs, cradles, and. all other 
tools, as spades, hoes, &c.— this account is debited with the cost of 
these and repairs. 

Produce Account No. 1. — This account is debited with the estimated 
value of all grain, hay and fodder, when harvested or threshed out, and 
credited with the same v/hen sold or otherwise disposed of. 

Produce Account No. 2. — In which roots, fruits and garden stuffs are 
entered, in like manner as above. A more particular explanation of 
these accounts will be given at the opening of the Ledger, 

Eeed Account. — An account opened for mill feed used for the stock. 

Personal Accounts— Ail accounts opened with individuals, whether as 
debtors or creditors. 

Cash. — The name of the account which is debited with all money received, 
and credited with all money paid out. 

Bills Receivable. — All notes made payable, or passed over to us, and 
all mortgages v/hich we hold. 

Bills Payable. — All notes which we give as promises to pay, and all 
mortgages. 

Family Account. — This is debited with all the expenses of the famil}^, 
as food and clothing, and credited with the labor of its members, and 
the board of hired hands. 

Furniture Account, — Embraces all the furniture of the house. 

Labor Account. — Is debited with all that is paid for labor performed upon 
the farm, and credited from the Time Book ivif.h tJie labor; the differ- 
ence between the debtor and creditor sides will show what portion of 
the labor has been done by the family, and is credited to that account. 

GrENERAL ExPENSE. — An accouiit into which all expense which is not 
classed under any particular head, is carried. 



i3sr"v:E3isr'roiR,"2- 



OR 



GENERAL STATEMENT OF AVAILS AND LIABILITIES, 

April 1st, 1S57, 



In opening tlie accounts of the farm, it becomes necessary to make a 
statement of the farmer's property ; each kind being vahied and set down 
as in the following example : 

Whatever he possesses is styled his Avails — as, Keal Estate — (in this 
case the farm) — Growing Crops — Produce, as grain, roots, &c. — Imple- 
ments — all kinds of Stock — Cash — Bills Receivable, (notes which he holds,) 
and the accounts of persons indebted to him. 

Accounts are to be opened with each of these in the Ledger, where they 
are to be made debtor for their cost or value, and the farmer who has pro- 
duced them is to be made creditor. 

In like manner, if the farmer owes for Bills Payable, (notes he has given,) 
or to persons on account, he has received value, and is debtor, while Bills 
Payable and the persons are creditors. These are his Liabilities. 



Ledger 
Page. 


James Earl's Avails are — 






1 


Real Estate — Consisting of the following, as 
given in the plot oi" the farm : 








House and Lawn — 1?, acre, _ _ - 


1350 00 






Barns, Sheds, &c — 1 " - 


560 00 






Garden A, \ acre, _ - - - 


100 00 






Orchard B, 5i " - 


330 00 






Field C, 10 " - 


200 00 






" D, 14 " - 


280 00 






" E, 16 " - 


320 00 






" F, 16 " - 


288 00 






" G, 16 '' - 


256 00 






" H, 16 " - 


320 00 






" J, 16 " - 


320 00 






" K, 12 " - 


308 00 






" L, 3 " with movable fence, 


QQ 00 






" M, 30 " wood lot, 


390 00 


5088 00 




GROWING CROPS AND FIELDS PREPARING FOR CROPS. 






14 


Field H. — Sowed with Wheat, - - - 




108 30 


12 


Field C. — Sowed with Barley, 

Amount carried to page 14, 




54 00 




5250 30 



14 



GochrciTLS Agricultural Booh-Keeping. 



Ledger 
Page. 

12 

10 
9 

10 
1 



11 
11 



10 

5 



Amount brought from page 13, 

Field D, No. 1. — 60 loads Manure, and plowing 

for Potatoes, in March, 
Field D, No. 2.— 200 loads Manure, 
Horse Team Account. — 4 Horses, 
Dairy Account. — 9 Cows, - - - 

Young Stock Account — 

2 three year old Steers, - _ - 

5 two year old Heifer and Steers, 

4 year old " " . _ 

Sheep Account. — 20, _ - _ 

Hog Account — 

8 Store Hogs, - _ _ _ 

Sow and Pigs, - - 

Sow, _ - - „ _ 

Poultry Account— 

52 Fowls, ----- 

4 Turkeys, - _ _ _ 

Produce Account No. l—^^ ^h;, c-rain and Hay are entered. 

• 16 bushels Wheat, a^l 25, 
124 " Corn, ' a 50, - 
100 " Oats, a 40, 
61 tons Hay, a 8 50, 

Fodder, - - _ _ „ 

Produce Account No. 2—,,,^,^^^,^^^^^,^^^,,^^^^^^,^^^^^ 
22 bushels Apples, a75, - - - 

65 " Potatoes, a75, 
30 " Turnips, al4, - 
Feed Account. — 1500 lbs., a$15 per ton, - 
Implements as per list of the same, 
Manure Account. — 150 loads al5c., 
Furniture Account. — Mary Earl's statement, - 
Family Account — Groceries and Provisions, 
Cash. — Amount on hand, - _ _ 

Bills Keceivable — 

A mortgage by L. Barns, October 16, 1854, 
This mortgage is payable in four yearly in- 
stalments, from 1857. Interest 7 per cent, 
A mortgage by S. Baker, January 26, 1857, 
This mortgage is payable in five yearly instal- 
ments from 1858. Interest at 7 per cent. 
Thos. Arnold owes on account, - - - 

James EarVs LiahiUties are — 

Thos. Jones, balance due on acct., which he wishes 
to lie in my hands, - - - - 

Bills Payable. — A note to Widow' Marph, 
dated March 15, 1855, which was given for 
her accommodation, » - - 



78 00 
70 00 
28 00 



48 00 
18 00 
10 00 

13 00 

5 00 

20 00 

62 00 
40 00 

■ 55 25 
7 50 

16 50 

48 75 



'5250 30 

21 00 
72 00 

390 

315 



176 00 
55 00 



76 



18 00 



184 75 



4 90 


70 00 




11 25 




515 00 




22 50 




432 00 




83 00 




92 00 


300 00 




500 00 


800 00 




50 00 




8536 30 


50 00 




235 00 


285 00 



THE DAY BOOK. 



The Day Book in this Work is so arranged as to answer the purpose of 
both Day Book and Jonrnal, and is therefore divided into five spaces — 
the first for the Ledger Page — the second for the Debtors — the third for 
the Creditors and narratives of transactions — the fourth and fifth for Money 
Columns. 

The Ledger page column, is to mark the number of the Page in the 
Ledger, into which the entry is posted, and is necessary for reference. 

The second column is used for the Debtor or that ivhicli costs. 

The third column contains the Creditor or tJiat loMcIi produces and is 
placed as near to the Debtor as the narrative will permit, and should be 
understroked that it may be readily recognized in posting to the Ledger. 

The first Money Column is used where two or more items are connected 
in the same transaction and are to be added and carried into the last 
column. 

The last Money Column, contains the sum to be debited and also the 
amount to be credited — these being always equal. 

In the first entries of the Day Book, the accounts are entered in the 
simplest manner possible — each Debtor having a single creditor and each 
creditor a single debtor, but in the progress of the work, cases like the fol- 
lowing occur. 

The Farmer has sold at market, Eggs and Butter and received cash for 
them — here the cash is received from two sources — Poultry and Dairy 
and the cash is debited with the whole amount, and the Poultry account 
credited with what the eggs produced and the Dairy account credited with 
what the butter produced — these two accounts combined equal the debit 
to cash and thus they are presented in a single entry. If the Farmer pre- 
fers it, such entries may be divided, and in accordance with examples given, 
Cash may be made debtor to Dairy in one entry — and cash made debtor to 
Poultry in another entry. 

This subject being of importance is further referred to and explained in 
notes as the particular cases arise. 



16 



Cochran^s Agricidtural Book-Keeping. 
April 8th, 1857. 



2 
10 



2 

10 

2 

7 



15 

2 

14 

2 



Cash, 



Cash, 



Cash, 



* Field K, . 
Field J, . . 

Family Account, 



f Ox Team, 



Family Account, 



For the following, sold at Maiket 
this day: — 

From Dairy Acct., 

3 quarters of Veal, 451bs. a 8 
30 lbs. Batter, a25 



From FouHry Acct. 
25 doz. Eggs, 



a20 



From Produce Acct., No. 2, 
2 bbls. Apples, (5 bush.) aS2 50 
10 bush. Potatoes, a$l 



Paid Ca.^h to Ford & Co., for 
^2 ton of Plaster, a$7 50 



Paid Cash to J. Anson, for 
1-^4 bush. Clover Seed, a$6 
2 " Timothy " a^2 



Paid Cash to J. Banks & Co. for 
Groceries, 
Clothing for the Children, 



Desifjningto sell my ITorse "Jerry," which I cannot work 
to ad-s'antage with the brood mare, I have bought of J. 
Andrews a yoke of Oxen, and paid cash and my note 
fur the same. The transaction stands thus- 
Paid Cash, 
Bills Payable, (my note at 5 mos.,) 

24 



Paid Cash, as follows : 
For Winter's School, 
Educational Paper, 
Agricultural Monthly, 
Agricul. Chemistry for Charles, 
Botany for Jane, 
Book for Ann and toy for Eddy, 



360 
750 



500 
1000 



1050 
400 



575 

586 



6000 
6000 



1125 

100 
100 
125 

1:00 
40 



11 



10 



00 



1500 



375 



1450 



11 



61 



12000 



15 90 



* riastcr has heon obtained to sow upon Field K, and Cask h's btenpaid for it, conseqaenlly Ford &, Co. have 
nothing to do in tlie record, except as ii. may be coiivenieut to preserve the name for the sake of reference. 

t Here are two kin<ls <>f paymeut made— one cash, the other a note. Tlie first is poste<l to the credit of Casll 
account, the last to the credit of Bills Payable. The amount ^n one entry) to the debit of Ox Team Account. 

FORM OF THE NOTE. 
$00 00. Maplb Grove, April 15th, 1S5T. 

Five months after date, I promise to pay James Andrews, or order, Si.vty Dollars, for value received, 
with interest. JAMES EAEL. 



CocJiran's Agricultural Book-Keeping. 
April 24th/ 1857. 



17 



14 


FieldJ, . . 


Seed from Produce Acct, No. 1. 










5 


Cashj . . . 


32 bushels Oats, a50 






16 


00 


2 

7 


Sold from Produce Acct., No. 2, 






20 bush. Potatoes, a$l 00 


20 


00 










4 bbls. Apples, (10 bbls.) aS3 GO 


12 


00 


32 


00 


9 


Sold from Horse Team Acct., 








Sold the Horse "Jerry," to J. Gould, for $120, and have 














received in payment 










2 


""'■■■ Cash, . . . 


For one half, 


60 


00 






2, 


Bills Receivable, 


Gould's note at 5 months, 


60 


00 


120 


00 


3 


Mary Earl's acct. for the month is, 




IC) 


f Family Acc't, 


From Dairy Acct., 












Milk, 


1 


00 










25 lbs. Butter, a20 


5 


00 






3 




1 quarter, 16 lbs. Veal, a 7 


1 


12 


7 


12 


10 
3 


Family Account, 


From Poidtry Acct., 

6 doz. Eggs, al8 






1 


08 


Family Account, 


From Produce Acct., No. 2, 










V 




15 bush. Potatoes, reserved for 














summer use, a75 


1125! 










7 bushels Apples, a75 

30 

Estimate of the feed of stock for 


5 


25 


16 


50 














9 




the month. 










p. 


1 Horse T'm Ace t 


From Produce Acct., No. 1, 















§3000 lbs. Hay, a|9 00 


1350 










25 bush. Oats, a 40 


1000 


2350 



* This transaetioa is of the same nature as in the purchase of the oxen, only the eases are reversed. Here, 
two things are to be debited — Cash an<l Bills Receivable, and Horse Team Account is to be credited with tUo 
whole amount. The form of the note is the same as in the preceding one, except that it is made payable to James 
Earl, liy -lames Gould, instead of Av James Earl to John Andrews. 

t At the close of the month, Mary Earl is supposed to give an account of Dairy, Poultry and Farm Produce, 
used ill the family. 

The above is giv<n as a simple method of making this entry, but to those accustomed to Book Keei^ing, th» 
following would be a preft^rable form : — 



I'^A-MILY Ai;cou>T, 



Used for Kamily, as per Alary Karl's accoont for the month, 

From Dairy Account, 

Milk $1 00 

25 lbs. of B-itter at -20 cts, 5 00 

1 quarter Veal, 16 lbs. at 7 cts, 1 13 

From loultri: A-^cuvnt, 

6 dozen Eggs, at 18 cts, 

From Produce "Acr.ouiit, f»'o. 2, 

15 bush. Pototoes. put away for summer use, aToc. $11 25 
7 " Annies at 75c 5 25 



24!ro 



i The S'.ock are debited with the estiraatf-d value of iheir keep for the month. As a general thing, the Farmei- 
knows the quantity of feed his stock consumed, and the run of pasture can easily be kept. Vv'henever an estimate, 
can be made for several month-;, it had better be done, as young stock runniug in the same pasture forthe summer 
or team and other stock during the winter momhs, when the feed is uniform. If the feed is varied, a memoran- 
dum can be kept, to ensure accuracy — but this will seldom, if ever, be necessary. 

§ The weight of hay and feed is invariably given iu pouads, as the most convenient form for Ledger entry — 
the price is given per ton. 



18 



Cochi 



mi's Agricultural Boolc-Kee/ping. 
April 30th, 1857. 



9 


Ox Team, . . 


From Produee Acct., No. 1, 










5 




700 Ihs. Hay, ^a|9 00 


3 


]5 








Dairy Acct., . 


6 bushels Corn, a 55 


3 


30 


6 


45 


10 


From Prochoce Acd., No. 1, 




"5 




5500 lbs. Hay, a^8 


22 


00 






7 




From Feed Acct., 












Young Stock Ace 


1000 lbs. Shorts and Bran, a|15 


7 


50 


29 


50 


11 
5 


From Produce Acct., No. 1, 






Fodder, 


7 


50 






7 




From Produce Acct., No. 2, 














30 bush. Turnips, ' al4 


4 


20 


11 


70 


11 






5" 


Sheep Acct.j . 


From Produce Acct., No. 1, 














1000 lbs. Hay, a |8 


400 






7 




From Feed Acct., 












250 lbs. Shorts and Bran, a|15 


1 


88 


5 


88 






1^T A V ,4 T'TT 












itlA Y -±0.11. 




3 
5 


Family Account, 


From Produce Acct., No. 1, 












Ground at Mill for house use 














12 bu. Wheat, a$l 25 


15:00 










4 " Corn, a 60 


2 


40 


17 


40 


7 


Feed Account, 


At the same time from above 
Acct. exchanged for 2000 lbs. 












Cash, . . . 


Feed, 29-^ bu. Corn, a60 






17 


70 


2 


For the following sold at Market : 




5 




From Produce Acct., No. 1, 

30 bush. Corn, a70 


21 


00 






10 




From Dairy Acct., sold to J, Barns. 
60 lbs. Butter, al8 


10 


80 






10 




From Poidtrif Acct., 












Family Account, 


30 doz. Eggs, al4 


4 


20 


36 


00 


3 


Paid Cash for the following : 






Groceries bought of G. Green, 


3 


80 








Horse Team Ace 


Clothing bought of J. Bird^ 


2 


30 


6 
1 


10 


9 

2 


Paid Cash for Shoeing Horses, 


25 



Coclii 



mi's Agricidturdl Booh-Keeping. 
Mat 10th, 1857. 



19 



13 


Field D., No. 2, 


From llmiure Acct., 










4 




100 Loads, al5 
12 






15 


00 


13 














5 


Field D., No. 2, 


Seed from Produce Acct., No. 1, 












1^4 bush. Corn, a$l 






1 


25 






20 










12 


Field D., No. 1, 


From Manure Acct., 










"4 




45 Loads, al5 
From Produce Acct. No. 2, 


6 


75 










20 bush. Potatoes, a75 


15 


00 


21 


75 






07 












^i 




2 


Cash, . . . 


For the following sold at Market : 










10 




From Dairy Acct., to J. Adams, 
9 lbs. Butter, al6 


J 


44 






10 




From Poidtry Acct., 












Tlios. Jones, . 


40 doz. Eggs, all 


4 


40 


5 


84 


4 


Exchanged for a pair of Boots for 








him, 










10 




From Dairy Acct., 

20 lbs. Butter, al8 


3 


60 






2 


Implement Acc't 


Casli paid him on Account, 


12 


00 


15 


60 


1 

2 


Paid Cash, 




Family Accomit, 


Eepairing Drag and Plough, 


2 


75 


2 


85 


3 

2 


Paid Cash for School Books, 






For paper, ink & postage stamps, 


1 


05 










Candy for Children, 




18 


3 


98 






oi 










3 


Family Account, 


01 

Used for family as per Mary Earl's 
Account of the Month, 










10 




From Dairy Acct., 
Milk, . 


1 


00 










26 lbs. Butter, al5 


3 


90 


490 


10 




From Poidtry Acct., 

20 doz. Eggs, al3 
From Cash for Jane Holden's wages 






2 GO 


2 




for the Month, 






4 


00 



20 



Cochran's Agricultural Booh Keeping. 
Mat 31st, 1857. 



1 
5 

13 



10 

y 

13 



11 

7 

11 

10 

1 



Horse Team, 



Ox Team, 



Dairj, 



Sheep, . . 
*Hogs, . . 
Poultry, 



Estimate of Feed of Stock for the 

Month, 
From F reduce Acd., No. 1, 

1500 lbs. Hay, a|9 

20 bu. Oats, a40 

From Field K 

Pasture, 



From Produce Accf., No. 1. 
1200 lbs. Hay, a^9 

10 bush. Corn, a60 



From Feed Acct., 

500 lbs. Shorts, $15 

From Field E. 

Pasture of 9 Cows, a^l 25 



From Feed Acct., 
150 lbs. Shorts, 



a^l5 



From Produce Accf., No. 1, 

16 bush. Corn and Meal, a60 



From ProdMce Acct., No. 1, 

9 bush. Corn and Meal, a60 



675 
8!00 



540 
6 00 



375 
1125 



1475 
75 



11 



40 



1500 



13 



60 



40 



*Hogs and Poultry hare been fed from Grain for April and May, and are cliarged respectiyely at the end of May 
for botii monthfl. 



Cochran's Agricultural Boo'k-Keeping. 



21 



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a 


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r 


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^ 


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= 








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E 






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X 


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&> 


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^ 


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re 


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re 


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gl 


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ig 


|x 


__^ .,,. Labor S- 

"""" ""x"x" x"x'^xx g"-'-""^" '-''"'-' 1 ' ■ £• 


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! 
ix 


^^^^ ^ .^- 


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1 £^r?-;!S?SSSSfeS;ggftfeKfegi3SfS;i'£;2:feS:"S^ris;Sgl Tempture- 


-Legs. 


i ^ K X;s:X ^ Si-v K 1 nam— men 


es. 








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K= fi 3 2 S. 3. ^S C.2- 

P-S- 3 =3 3 2:^ OC 

1 ' S| 


> 

CO 





22 



Gochran^s Agricultural Booh Keeping. 







Sowing Plaster. 

do do and Drawing Manure. 

At Mill and at Market with Corn. 
At work in Fallow. 
Cleaning out Ditches. 
Plowing for Corn and Gardening. 

do do and Spreading Man'r. 
Dragging for Corn and Gardening. 

Marking Corn Ground & preparing Seed 
Planting Corn. 

Plowing for Potatoes and Gardening. 
Cutting Potatoes for Seed. 
Chopping and Logging in Fallow, 
do do do 

Preparing and-Manuring Potatoe Gr'nd 
Manuring Potatoe Field. 

do do do 
Planting Potatoes. 
Logging and Burning Fallow. 

do do do 

Logging, Burning and Gardening. 
Washing Sheep. 

At Agricultural Society and Market. 
Repairing Barn and Yard. 
Breaking Fallow and Gardening, 
do do do 








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aO^STTHSTTJ^^TIOlsr 



FARM ACCOUNTS FOR THE YEAR. 



The examples wliicli have been given of the months of April and May, 
serve as a general guide to the farmer in taking the blank books and ma- 
king the entries appropriate to his own farm ; but in order to exhibit the 
adaptation of the system to the different kinds of business occurring in the 
various seasons of the year ; and also, to show the closing up of the accounts 
and the results of the whole ; the transactions, in continuing the business 
of Maple Grove Farm for the remaining ten months, are here given in 
narrative form, and posted in monthly amounts to the Ledger. 

To those who have now acquired a knowledge of the manner of making 
the Day-Book entries, as here exhibited, and of posting the same to the 
Ledger, this is all-sujoicient ; but the student, who requires to study the 
system in all its details, will be greatly benefitted by taking the;.'e narra- 
tives and exercising his skill in making the proper Dp.y-Book entries in 
debit and credit form, as shown in the examples ; testing the correctness 
of his work, by comparing it with the monthly amounts as here posted, 
observing always that these amounts include also the labor and team work 
as presented in the materials given for the Time-Tables, 

These narratives are accompanied by explanatory notes, which will enable 
the farmer to solve any difficulty which may occur, and will greatly facili- 
tate the progress of the student, ,where this work is used as a school book. 

In these transactions, a dash is placed between the items which are 
debited or credited to different accounts, thus, milk and butter have only 
a comma between them, because both are from Dairy, while butter and 
eggs are divided by a dash, thus, 5 lbs. of butter — 10 doz. eggs. 

Apples come from the orchard, all the other fruits named are from the 
garden. 

All dried fruits, stocking yarn, etc., are prepared by, and credited to the 
family. 

TIME-TABLE. 

The work for the Time-Table follows that of the Day-Book, and is pre- 
sented in concise tables, arranged in the following order: — Date, Labor, 



24 CoclirariS Agricultural Booh-Keeping. 

Horse Team, Ox Team, Explanations; and should be written out on the 
blanks in the same manner as that of April and May. The temperature 
and fall of rain are omitted as not essential. 

DAY-BOOK TRANSACTIONS 
To be entered in the Blanks ruled for the Day-Book in the order particu- 
larly explained, and according to the examples given in the months of 

April and May. 

June 8th. 

Bought Furniture consisting of Pans and Strainer, amounting to S3.50, 

and paid for the same, 20 doz. Eggs, alOc. — Cash, $1.50, (Furniture 

Account Dr.) 

12th. 

Bought Calico for family use, $2 70, and paid for the same, 10 lbs. Butter 
al6c. — 10 doz. Eggs, alio. Received cash for 2 Pigs, a$1.75 ea. — 110 lbs. 
Butter, al8c. — 10 doz. Eggs, al3c. 

Bought for family use and paid cash — Groceries, $2 75 ; Summer Pants 
and Coat for Charles, $7.25. 

17th. 

Bought 1500 lbs. Feed for cash, a|l8 per ton. 

24th. 

Bought for Thomas Jones, suit Summer Clothes, and paid for the same 50 

lbs. Butter, al8c. Received cash for 12 doz. Eggs, al2c. — 50 lbs. Wool, 

a40c. 

27th. 

Paid for repairing breaking Plow and Chains, cash, %1 00, 

(Implement Account Dr.) 
Appropriated for family use, 20 lbs. Wool, a40c, 

30th. 
Estimate for the Month : 
Family Account— Milk, $1.00 ; 30 lbs. Butter, al6c.— 20 doz. Eggs, alOc. 

'•'Vegetables from Garden, $2.15. Cash for Jane Holden's wages, $4. 
Horse Team Account— tlOOO lbs. Hay, a$9 00, 20 bush. Oats, a50c.— 

Field E pasture, $1 75. 
Ox Team Account— 5 bush. Corn, a65c.— 1250 lbs. Feed, a$15— Field E 

pasture, $2 50. 
Dairy Account — Field E pasture, $9.00. 
Hog Account — 4 bush. Corn, a65c. — 300 lbs. Feed, a$15. 
Poultry Account — 1 bush. Corn, a65c., 2 bush. Oats, aSOc. 

*Family Account is here debited, and Produce Account No. 2 credited. Another entrywill be made and Produce 
Account No. 2 debited, and Garden A credited. The debits and credits for garden stuffs in Produce Account No. 
2, arema<lein the cash vaUie, as the variety of products could not otherwise be represented. In a note for the 
month of July, Produce Account is further explained 

tThe entry in Produce Account No. 1, will be made in lbs., for convenience of adding the columns. 

{When there is half a cent in calculations, it is customary to call it one cent in the amount : thus, 811 — 88, &c. 



Cochran^ s Agricultural Book-Keeping. 25 

July 1st. 

Used for Field D, No. 3, 16 loads Manure, al5c. 

Bought for family — Bonnet for Ann, $2.30, Hat and Coat for Edward, 
$3 75, Hat and Shoes for Charles, |4 75, Groceries, $3 30, Fire Crack- 
ers and Pin Wheels for the children to be patriotic with on the 4th, 
$1 00. Paid for the above, cash $11 10, and 1 bush. •■■Cherries a$4 00. 

4th. 
Paid cash for family entertainment, $3.50. 

10th. 

Harvested from Field K. 30 loads Hay, estimated at 26 tons, (52,000 lbs.) 

a$6. 
Paid to Thomas Jones cash on account, $12 50. 

16th. 

Sold for cash, 4 Lambs, a$2— 401bs. Butter, al6c.— 1-| bush. Currants, $1.50. 

Paid cash for the foUowinp^, for the family — Carding 20 lbs. Wool, a|6c., 
Groceries, $2.00, Clothing $3 60— for Field D,^No. 3, Turnip Seed, 
25c.— for a Cradle rigged, $3 50, 2 Rakes a25c., 1 Pitch Fork, a75c. 

f Paid for my note given to J. Andrews, due 18th September, which I now 
take up — cash, $29 — two yearling Steers, $31. 

31ST. 

Paid Thomas Jones cash on account, $3 00. 
Estimate for the Month : 

Family Account— Milk, $1; 30 lbs. Butter, al5c.— 25 doz. Eggs, alOc— 
Vegetables, $2 40, 2 bush. Currants a$l, l-Jbush. Cherries, a$l 50— 
2 bush. Apples, a62-|-c.— Killed a Weather for family use, 60 lbs., a6c. — 
Cash for Jane Holden's wages for the month, $4. 

Horse Team Account— 500 lbs. Hay, a$10— 600 lbs. Feed, a$20— Field E 
pasture, $3. 

Ox Team Account— 200 lbs. Feed, a$15— Field E pasture. |2 50. 

Dairy Account— Field E pasture $4 50— Field K, $4 50. 

Sheep Account — Field E pasture, $2 50. 

Hog Account— 1000 lbs. Feed, a$15. 

Poultry Account — 1 bush Corn, 65c.; 2 bush. Oats, aSOc, 

Labor Account — Paid cash for hired hands, this month, $3 75. 



*It has formerly been remarked that the two Produce Accounts present the entire products of the farm, so that 
waste ami shrinkage may be accurately known, and also tlie profit or the loss resulting from holding over. When 
grains or hay are harvested, they are entered to the debit of Produce Account No. '.,"and to the credit of the field 
where they were grown. AVheii roots ortruits are gathered, they are entered to the debit of Produce Account 
No. 2, and to the credit of the field, garden or orcha'rd where grown. In the present ease the Family Account is 
debtor for the Cherries, and Produce Account j^o. 2 is creditor. The debit entry to Produce No. 2 is given at the 
close of the month, and explained in a note. 

tit wdl be seen that this note is not due, but as James Earl can sjiare the rsoney, and wishes to sell the steers, he 
prefers to take it up now, and no account is made of Interest. 



26 Codiran^s Agricultural Book-Keejnng. 

*0n esaiTiining ibo transaciioDS of the moTii:h, I find the following has been 

sold and used in the family, as ga the red : Produce Account No. 2 — from 

Garden A, Vegetahles, $2 40; Cherries, |6 25; CiirranLS; |4.25— from 

Orchard B, 2 buyh. Apples, a62Jc. 

August 1st, IS57. 

Eeceived cash for Bills Receivable, (J. Gould's note due this dav,) $60. 

10th, 

Sold for cash, 6 pairs Chic"I:ens, a44c., 15 doz. Egg^., aloe. — 10 bnsli. Ap- 
ples a|l; ^- bush Blums, a|4. 

Used for family, 4 bush. Wheat, ground at mill, a|l 15, 6 bush. Corn, 
a70c. 

Bought for cash, 3,500 lbs. Feed— $27 for the lot. 

Paid to Thomas Jones, cash on account, $14. 

17tii. 
Produce hai'vested from Field F, 32 loads Hay, estimated at 25 tons, 
(50,000 lbs.,) a$7. 

20Tn. 

Eeceived of J. Stevens his note payable in 30 days, for a cov/, $28. 

28th. 

Sold for cash, 12 bush. Apples, a87-2C. — 12 pairs Chickens, a372C., 20 doz. 
Eggs, al2c. 

Bought for family use, and paid cash, 12 yds. Lawn for Mary Earl, aSOc, 
12 yds. Calico, al2c., (Silk Apron $1 50, 3 yds. Eibbon, aSOc, Coat and 
Pants for self, $6.30, Hotel bill and Oranges for children, $1 50. 

Labor Account — Paid cash for hh-ed hands in harvest field, $5. 

Paid for setting shoes on horses, cash, $1 75. 

Eepairing Horse Pake, $1 50. (Implement Account.) 

Estimate /or the Monih : 
Family Account — Milk, $1, 34 lbs. Butter, al5c. — 10 doz. Eggs, alOc, 

4 pairs Chickens, a37^c. — Vegetables from Garden, $4 — 4 bush. Apples,, 

a56c.; 1 bush. Plums, a|2 — Cash ibr Jane Holden's wages $4. 
Horbe Team Account— 600 lbs. Feed, a$20— Field K pasture, $3 75. 
Ox Team Account— 600 lbs. Feed, a$15— Field E pasture, $1 25— Field 

C pasture, 1 25. 
Dairy Accoinit — Field K pasture, $6 37 — Field E pasture $2 63. 
Hog Account — 600 lbs. Feed, a$15 — They have had the run of stubble 

this month. 
Poultry Account — Run of stubble — no chai-ge. 

*W1ieTi these items are taken directly from the field or garden to be sold or used, Produce Account is to be cred- 
ited for them, and no entry made f^r the field whence gathered ; now, however, nl the rlose of the month, we go 
bad; and ollect these items from tlie record, and debit Produce Account, and credit the fields which produced 
them. Thisis done to avoid tiie inconvenience cf numerous little entries. But when these productions are stored, 
instead of sold or used directly, Produce Account is at once debited and the fields credited. 



Cocliran's Agricultural BooJc-Keejnng. 27' 

Sold and used as gathered, Produce Account No. 2 — from Orcliard B, 10 
bush. Apples, a$l, 12 bush. aSTr^c., 4 bush. a56c. — from Garden A, | 
bush. Plums, a$4, 1 bush. $2, Vegetables, $4. 

September 2nd, 1857, 

*Threshed the following and paid for the same in cash — Field H, 400 bush. 
Wheat, a$4 per 100- Field 0, 260 bush. Barley, a|2 per 100.— Field J, 

480 bush. Oats, a$2.50 per 100. 
Produce harvested from Field H — 400 bush. Wheat, $1.15 ; Straw, $30 — 

Field C, 260 bush. Barley, a60c.; Straw, $15- Field J, 480 bush. Oats, 

aSOc; Straw, $27.50. 

4th. 

■^Contracted with J. Mead & Co., to deliver 200 bush. Wheat in the course 

of the month, a$l 25. 
Delivered on the above contract, 40 bush. Wheat, a^l 25. 
Bought Feed for cash, 1 ton, (2000 lbs.,) a$17. 
Keceived cash for 1 ton Hay, (2000 lbs.,) a$10. 

8th. 
Sold for cash,. 50 bush. Potaioes, a50c., 27-2- bush. Apples, a62'|-c. 

9th. 
Delivered to J. Mead & Co., on contract, 80 bush. Wheat, $1 25. 
Keceived of J. Mead & Co., on Wheat contract, $50. 

i4TH. 

Seed for Field G, 24 bush. Wheat, a$l 20. 

16th. 
Keceived cash for 25 bush. Apples, a|62-|c. 

21sT. 
Received cash for 80 bush. Barley, a62-|-c. 

25th. 
Delivered to J. Mead & Co., on contract, 80 bush. AVheat, a$l 25. 
Keceived cash from J. Mead & Co., for bal. due on Wheat contract, $200. 
Keceived cash for Bills Keceivable, (J. Stevens' note,) $28. 

tThe Fields IT, 0, and J, are each charged with the cost of threshinsr. In this entry Produce Account is deljited 
for Wheat and Straw, and Field H credited; and so with the other Fields. This may be made in three entries, 
one for each Field, or in one entry, thus : 

Produce Account No. 1 — From Field H, 

400 bush. Wheat a.fl.lS 460 

straw, 30—490 
From Field C, 

260 bus. Barley, a60c. 156 00 

Straw, ]5 00—171 
From Field D, 

480 bush. Oats, a30c. 144 00 

straw, 2T 50— ITl 50 

832,50 

$This entry is frequent with some farmers who contract to furnish Butter for the season. The contract is inserted 
iu the book as in this case, and the person debited when deliverv is mad^.. aud credited as payment is received. 



28 CocliraiUs Agricultural Book-Keeping. 

26th. 

Keceived casli for 50 bush. Oats, a36c., 2400 lbs. Hay, a$10 — For young 
Stock, 310 lbs. Beef, ab'c., liide, 60 lbs., a4c.— 500 lbs. Cheese, a9c., 
200 lbs. Butter, a] 8c,— 30 doz. Eggs, alOc, 12 pair Chickens, a37ic. 

Eeceived cash for the following prepared by the family — 2 bush. Dried Ap- 
ples, a$1.25, 3 lbs. Stocking Yam, a$l. The children have sold Ber- 
ries and received through the season $10, which they wish used for 
winter Clothing. (Family Account Cr. for the whole.) 

Bought for family Winter Clothing, Boots and Shoes, $16^ Shawl, Dress 
and Kibbon for Mary Earl, $19.60, Dresses, Cloaks and Bonnet Trim- 
mings for Jane, Ann, and Edward, $19.40, suit for self, $26, for Charles, 
$21 30, 1 piece Shirting, $3.10, Fish, Salt and Groceries, $18.88. 
Entertainment at Hotel, $1 75. 

29th. 

Received cash for 40 bush. Apples, a50c.j 50 bush. Potatoes, a40c. 

30th. 

Labor Account — paid for hired help in cash, $3.25, 

Labor of Thomas Jones for 6 months, a$14. (Credit Jones and debit 
Labor.) 

Paid Thomas Jones on settlement of his account for 6 months, $79 90. 
Paid for "I year's interest on $50, to T. Jones, $1.75. (Dr. Interest Acct.) 

Purchase of Implements and repairs for cash, 2 Hoes, 50c. each, 2 Corn 
Cutters, 37-^-c. each, repairing market wagon, $2 50. 
Estimate for the Month : 

Used and reserved for family— Milk, $1, 25 lbs. Butter, al6c., 125 lbs. 
Cheese, a7c. — 15 bush. Apples, a33|c., 5 bush. Potatoes, aSOc— 15 doz. 
Eggs, alOc, 10 pair Chickens, a30c. Paid cash for Jane Holden's 
wages, $4. 

Horse Team Account— 22 bush. Oats, aSOc, 1200 lbs. Play, a$S— From 
Field E pasture, $2.50. 

Ox Team Account— 500 lbs. Hay, a$8— 600 lbs. Feed a$15— From Field 
E pasture, $1 75. 

Dairy Account— From Field K pasture, $4 — Field E pasture, |4. 

Hog Account— 800 lbs. Feed, a$15. 

Poultry Account — Screenings from grain, $2. 

Sold and used as gathered, Produce Account No. 2— From Field D No. 1^ 
105 bush. Potatoes, a42c.— -From Orchard B, 105 bush. Apples, a53c. 

October 1st, 1857. 

"'••Paid cash for entry and Feed of Stock at Fair, and driving, $2 75. — 
(General Expense.) 

*The. langiiasTR us^d in rocoriiing the transactions from this time is varierl, so as to ensure a greater degree of skiU 
on the pan of tlie student, and to enable him to mulce entries under any circumstances. 



Cochran^ s Agricultural Booh-Keeinng. 29 

Paid casli for entertainment of self and family at Fair, $3 75. (Fam. Acct.) 
Paid cash for 1 Mirror, $10, Table, f^8.50, 2 Ottomans, a|6.50, Kitchen 

Furniture, $3.80 — Books and Stationery for winter school, |5.50. 
Eeceived cash for interest on Mortgage on S, Barns' Clothing Works, $300, 

a7 per cent, and instalment on Mortgage, $75. (Int. Account credited, 

and Bills Keceivable for instalment.) 
Bought for cash, 40 acres adjoining me, for a Wood Lot, a$10 per acre. 

This lot designate N. (Debit Real Estate.) 
Gathered from Field D No. 1, 456 bush. Potatoes into barn, pit and cellar, 

estimated aSOc. 

5tii. 
Attended School Meeting. 

9Tn. 
Gathered from Field D No. 2, 24 loads Pumpkins, a$l. 
Used for family,. 64 lbs. Mutton, a4c. 

10th. 
Gathered from Garden 5 bush. Onions, a60c.; 4 bush. Beans a$l; 200 Heads 

Cabbage, al|c.; Beets, $2; Carrots, $1; 12 Winter Squashes, aGic. 

IBtii, 
Gathered from Orchard — 420 bush. Apples, a40c, 

22iiD. 
Gathered from Field D No 2 — 1246 bush. Corn in the ear, a20c.; Com 
Fodder, $20. 

25th. 
Paid cash for hired hands, 26 days, $26. (Debit labor and credit cash.) 

28th. 
Gathered from Field D No. 3 — 638 bush. Ruta Bagas, al2G. 

29th. 
Sold for cash— 50 bush. Apples, a50c. 

30th. 
Paid cash for shoeing Horses, $1.75. 

Gathered from Orchard 100 bush. Apples aSOc, of which I made 10 bbls. 
Cider. (Treat one bbl. cider, as 10 bush, apples.) 

Estimate for tlie Month : 

Used and reserved for family — Milk, $1; 35 lbs. Butter, alSc. — 10 doz. 

Eggs, al6c.; 6 pairs Chickens, a30c. — 25 bush. Potatoes, aSOc. ; 5 bush. 

Turnips, al2c. — 30 bush. Apples, a40c. ; 4 bbls. Cider, a$3 ; Garden 

stuffs, $13.73. Paid Jane Holden's wages, $4. Jane wishes to work for 

ber board this winter and go to school. 
Horse Team Account — I ton (1000 lbs.) Hay, a$8; 15 bush. Oats, a30c. — 

pasture in Field K, $2.50. 



30 Cochran^ s Agricultural Booh-Keeping. 

Ox Team Account — 4 loads Pumpkins, a^l — 400 lbs. Feed, a|15 per ton — 

pasture in Field E, $2. 
Dairy Account — 4 loads Pumpkins, a|l~Field K pasture, %5. 
Hog Account — G loads Pumpkins, a$l— 20 bush. Meal, a50c. 

November 3rd, 1857. 
Sold for casli — 50 bush. Apples, a50c. 

4th. 
Sold for cash — 6 bbls. Cider, a$3.25; 20 bush. Apples, aSOc. 

6th. 
Sold for cash — 50 bush. Potatoes, a40c. 

9th. 
Sold for cash — 50 bush. Potatoes, a36c. 

14th. 
Sold for cash — 60 bush. Apples, a50c. 

17th. 
Sold for cash — 50 bush. Potatoes, a36c. 

19th. 
Sold for cash — 50 bush. Apples, aSOc. 

28 th. 
Sold for cash— 50 bush. Apples a45c.~G TurldeS; a|l ; 10 doz. Eggs, a20c. 

31ST. 

Deposited in J. McNair & Co.'s Bank, $200. 
Estimate for the Month: 

Family Account— 4 bush. Wheat, a90c.; 2 bush. Meal, a50c. Exchanged 
Hbush. Wheat, a90c for 100 lbs. Buckwheat— Milk, $1; 20 ibs. But- 
ter, al6c.~8 doz. Eggs, al6c., Turkeys and Chickens, $2.00—8 cords 
fire Wood delivered from Wood Lot, a$1.25. 

Paid cash on account, to Thomas Jones, $26. 

Horse Team Accouut— f ton (1500 lbs.) ^Hay, a$7; 20 bush. Oats, a30c— 
300 lbs. Shorts, a$15— pasturing in Field F, ^2. 

Ox Team Account— 2 loads Pumpkins, a$l; 5 bush. Turnips, al2c— 8 
bush. Meal, aSOc— pasturing in field E, $2. 

Dairy Account — 30 bush. Turnips, al2T]c.; 2 loads pumpkins, a^l— pastur- 
ing in Field K, $4. 

Hog Account — 6 loads Pumpkins, $6 — 30 bush Meal, a50c. 

Decebiber 2nd, 1857. 

Sold for Cash— 2550 lbs. Hay, a^lO per ton. 

4th. 

Sold for cash— 2464 lbs. Hay, a$10. 

8th. 

Scattered over Orchard — 40 loads manure, al2c. 



Gocliran^s Agricultural Book- Keeping. 31 

9tfi. 
Sold for casli— 2482 lbs. Hay, a$10. Sold for cash— 2364 lbs. Hay, af lO. 

18th. 
Sold for casli— 60 biisli. Corn, a25c.— 20 doz. Eggs, a20c.; 4 Tarldes, a$l; 
6 pairs Chickens, a45c. — 3 lbs. Stocking Yarn, ^1; 6 pairs Locks, aSOc; 
S gallons Apple Butter, a62Jc. 
Sold for cash — 60 bush. Corn, a22c. 

22nd. 
'''"Killing and marketing Hogs — Labor 5 days, a-"^!; Team 1 day, %1. 
Sold for cash— 6 Pigs, 850 lbs., a$6; 4 Hogs, 1340 lbs., aS6.50. 
Keserved for family— 2 Pigs, 260 lbs., a$5; 4 Hogs, 1250 lbs., a$6— cash 
for Christmas Presents, $6.50. 

29T1I. 
For family — 12- bush. Y/heat a90c.; 4 bush. Corn, a50c. Paid cash for 
200 lbs. Buckvdieat, $1.25 per 100 lbs. 

31ST. 

Estiraaiefor the Month : 

Family Accour/c— Milk, |1; 14 lbs. Butter, al5c.— 6 doz. Eggs, aSc; Tur- 

Ides and Chickens, $3.25.-5 cords Wood from Lot M, a$1.25. 
Sheep Account — Pasturing 3 months from Field J, $12.50. 
Young Stock Account — Pasturing from Wood Lot M for the season, $40 j 
Hog Account — 32 bush. Corn, a40c. — 6 bush, small Potatoes, a25c. 
Dairy Account — 1500 lbs. Hay a$7.50 — 40 bush. Turnips, al2c. — Pasturing 

fiom Field B, $3. 

January 1, 1858. 

Eeceived of Thos. Arnold, 8 Horses to board for the winter, a75c. per week. 

Eeceived of him a note for account of $50 — cash for interest, $2.63. 
Eeceived of Eobert Woodgrove, 4 Oxen to board for the winter, a62|c. per 

week each. 
Deposited with J. McNair & Co., cash, $200. 
We have taken a pair of Steers from Young Stock for a working team, 

860. — (Ox Team No. 2, debtor ; Young Stock, creditor.) 

9th. 
Sold for cash— 3 Turkies, a$1.50; 5 doz. Eggs, a20c.— 140 lbs. Butter, a20c.— 

Dried Fruit, $4. 
Bought for cash— Pants for self, $4; Yest, $2; Pants for Charles, $3.50; 

Cloth for family, $7.75; Groceries, $3.40. 

21ST. 

Used for family, 62 lbs. Mutton, a4c. 

*The deWt to Hog Account for labor, presents an example in -whicli labor is entered in the Day Boolt ; hUherto 
all such entries have been made to General Expense in the Time Table, but when the amount is consideralMe, one 
such as this is preferable. 



32 Cochraris Agriculhiral Book-Keeping. 

Paid casli for repairJpg sleigh and harness, and painting cutter, $7.25. 

Deposited with J. McNair & Co., $100. 

24th. 

*Paid cash — my snhscription towards enlarging and repairing School House, 
so that the cliildien may enjoy the advantage of an Academy in our own 
district, instead of sending them abroad, deprived of family influences, 
and at a much greater cost than would be necessary to secure equal 
advantages at home, and render our own school adequate to the wants of 
the neighborhood, $16. (Real Estate Dr.) 

26tpi. 

Eeceived cash for interest on Bills Receivable, (mortgage by S. Baker, 
blacksmith,) $500, a7 per cent., and instalment due on the same, $100. 

31ST. 

Used for family— Milk, $1; 16 lbs. Butter, al5c.— 6 doz. Eggs, al5c., and 
Fowls, $2—34 cords Wood, a$1.25. 

Feed of stock for the winter will be recorded at the close of the month of 
March. 

February 2nd, 1S58. 

Sold for cash— 25 bush. Corn, a50c. — 60 lbs. Butter, al6c.— S doz. Eggs. 
al5c. 

Drawn on Field H — 100 loads Manure, obtained by exchange of Straw, 
$15. (Produce Account No. 1, has produced, and Field H costs.) - 

20th. 

Logs from Wood Lot M, have produced 5,000 ft. of fencing stuff and barn 
boards, which I have brought home to be used on the premises. Value 
of logs, |25 ; paid for sawing the same, $2.50 per 1000 ft. (Real Es- 
tate is debtor to Wood Lot for the lumber, and to cash for sawing.) 

23d. 

Eeceived premiums awarded at the State Fair on Mare and Colt, ^10; and 
on Cow and Calf, ^7.50. (Horse Account and Dairy are creditors.) 

f Contracted with J. Tibbits for 5 tons Hay, to be delivered as soon as the 
weather will permit, and at the same time delivered one load, 2630 lbs. 

24th. 

Delivered to J. Tibbits on contract, one load Hay, 2540 lbs. 

28th. 

Delivered to J. Tibbits on contract, one load Hay, 2365 lbs. 

Used for family— Milk, ^1; 16 lbs. butter, al4c.— 8 doz. Eggs, al4c.; fowls, 
$2— 11 cords Wood, a$1.25. 

*"We debit Real Estate witUtbis subscription, because Ecal Estate is enhanced in value by all such improvements. 

+This contract is kept in the form of a memorandum — no entry for value being carried out till the contract is 
completed, See entry of the 7tli March. Each load is minuted, as delivered, in the Day-Book, and weigh scale 
tickets kept for reference. 



Coch'aii's Agricultural Book-Keeping. 33 

Maech 5th, 1858. 

Eeceived casli from J. Tibbits for four loads of Hay, delivered according 

to contract. Weight as per tickets, as follows : Feb. 23d, 2630 lbs.; 

Feb. 24tli, 2540 lbs,; Feb. 28tli, 2365 lbs.; this day, 2450 lbs., a$10 

per ton. 

Yth. 

Loaned on Mortgage, to Joseph Morris, $600, for which I have given him 
my check on J. McNair & Co., for |500, and cash $100. This mortgage 
covers neighbor Morris' farm and saw mill, for the improvement of Vvhich 
he has taken this loan. Interest, a7 per cent. Principal to be paid in 
four equal annual instalments, commencing March 7, 1860. 

15th. 

Paid interest on Widow Marsh's note, $235, a7 per cent., $16.45 (Interest 

costs cash.) 

16 th. 
Sold for cash, 200 lbs. grained Maple Sugar, al3c. (Wood Lot M produ- 
ces.)— 126 lbs. butter, a20c.— 20 doz. Eggs, a20c. 
Keserved for family use, 236 lbs. Sugar, alOc; 15 gals. Molasses. a60c.; 

1 bbl. Yinegar, 35 gals., alOc. 
Paid cash for Clothing, $38.75; Groceries, $3.60— a piece of Sheeting, 40 
yards, alOc. ; 1 piece of Toweling, 20 yards, al4c. (Sheeting and Tow- 
eling are Furniture Account.) 

28th. 
Sold for cash — 30 bush. Apj^les, a50c.— 380 lbs. Butter, al5c. 

29Tn. 
Sold for cash— 4 Hams, 62 lbs., al2ic.; 100 lbs. Lard, al2|c. (These were 
taken from family stores.) 

31ST. 

Used for family— Milk, |1; 16 lbs. Butter, a20c.— 15 doz. Eggs, al3c.; 
Fowls, $2.50—6 cords Wood, a$1.25. 

Feed of Stock for the Season : 
Horse Team Account. — 3 Horses and Colt for 4 months, 5 tons Hay, (10,- 

000 lbs.,) a$7.50; 60 bush. Oats, a30c.; Fodder, $5—10 bush. Potatoes, 

aSOc— I ton (1500 lbs.) Feed, a$14. 
Ox Team Account.— For 4 months, 4000 lbs. Hay, a$7; 60 bush. Corn 

Meal, a45c.; Fodder, $5—60 bush. Turnips, al24c. 
Dairy Account.— For 3 months, 8000 lbs. Hay, a$7; Fodder, $20— 180 bu. 

Turnips, al2ic.— 1500 lbs. Feed, a$14— Pasturing 4 Calves in Field L, 

in summer, $6 — Labor and Care of Dairy, $50. 
Young Stock Account— For 3 months, 4000 lbs. Hay, a$6.50; Fodder, $8— 

140 bush. Turnips, al2^c. 
Sheep Account— For 3 months, 3000 lbs. Hay, a$6.50; Fodder, |5— 60bu. 

Turnips, al2^c. 



34 Coclircm^s Agricultural Book-Xeejnng. 

Ox Team Account, No 2— For 3 months, 2000 lbs. Hay, a$7; Fodder, $5— 

46 bush. Turnips, al2|^c. 
Hog Account — For 3 mondis, 30 bush. Corn, a40c. — Dairy, (milk and vv'hey' 

for the year,) $10 — Field L, pasture during the summer, $16. 
Eobert Woodgrove owes for board of 4 Oxen for 3 months, a62|-c. per week,. 

$32.14. 
Thomas Arnold owes for board of 8 Horses for 3 months, at 75c. per week, 

$77.14. 
Boarding Stock Account — Estimate for 3 months — 8 Horses- 14,000 lbs. 

Hay, a$7; Fodder, $14; 4 Oxen, 5000 lbs. Hay, a$7; Fodder, $7-50. 
Poultry Accounts — Feed for 6 months, 36 bush. Corn, a40c. 
We credit Thomas Jones with the amount of his half years' wages, $84. 
The family have performed labor and boarded the hands, and as they are 

charged with household expenses, they ought now to receive a credit. 

Let then, the balance or difference between the debits and credits of 

labor be ascertained, and debit Labor Account, and credit Family Ac- 

couni: wilh the same.* 
Compute interest on all permanent and stock investments. The value of 

Fields, &c., will be ascertained from inventory of March, 1857. Debit 

the Family Account with the interest on house and lot and furniture ; 

Implement Account with the interest on implements : the Field Acct. 

with the interest on their respective values, and Eeal Estate Account 

with interest on Lot N, $14 being interest from date of purchase. Barn 

and Stables have no account opened, a.nd as Manure is of nearly the same 

value, and is b}" many considered a fair equivalent for rent, let Manure 

Account be debited w^ith the interest on the same. A number of entries 

will thus be avoided. 
Interest on Stock is as follows, their value varying from the inventory in 

accordance with sale and purchase during the year : Horse Team, $18.90; 

Ox Team, $8.40; Dairy, $22.05; Young Stock, $9.52; Sheep, $3.85; 

Hogs, $5.32; Poultry, $1.26. 

*No account is kept wuh Thomas or Mary Earl or their children, as it was deemed alike contrary to wise policy 
and good morals, to distinguish between the interest of man and wife, and establish separate interests between ihg 
members of the family, all of whose reunions should be regulated by the law of mutual dependence. Those v.' ho 
prefer another course, can open accounts and treat themselves as hired hands. 



TIM EATABLES 



For an explanation of the tables, and the method of entering tliero, see explanations at the commencement of 

Day-Book transactions, page 23. 

J- XJ isr S _ 









E 












C3 








•a 




Eh 




B E M A K K S . 




"3 


o 


H 




K E M A K K S . 


fi 


f^ 


ij 


K 


o 




M 
16 


N 


t-1 




O 




1 


G 


23< 


1 


1 


Breaking up and Burning. 


G 


2 


1 


1 


Breaking up and Marketing. 


2 




H 


1 


1 


do do 


-- 


Gen. Ex 


1 


^< 






8 


-- 


2 


V 


K 


do do 


iV 


G 


2 


1 


1 


Grubbing. 


4 


D 2 


V 


V 




Cultiv.'ilina;. 


-- 


Gen. Ex 


1 


M 




At Mill. 


-- 


G 


2 


1 


1 


lireakiiisx up. 


J8 


Il'l Esta 


2 






Boarding up Shed. 


5 


D 2 


1 


V 




Cullixaliiit!:. 


19 




2}< 






Laviug Stable Floor. 


•- 


G 


2 


1 


1 


lireakiiuj up. 


20 


-- 


2 






Kepairing Bins and Mow. 


6 


-- 


H 


K 




Oultivatais and Hoeing, 


21 












7 












2 


G 


'iy; 


1 


1 


Breaking up and Grubbing. 


S 


Gen. Ex 


I 






Sheurmij Sheep, 


2S 


-' 


Wr 


1 


1 


do do 


-- 


D 2 


2 






Uoeinir Corn, 


24 


-- 


\^ 


K 


l<f 


do do 


9 


D 2 


2 






do 


-- 


Gen. Ex 


1 


y. 






10 


D 2 


S 






do 


25 


K 


3 






Mowing 


11 


G 


ii4 


1 


1 


Breaking up and Grubbing. 


25 


-- 


3 






Mowing and Eaking. 


12 


-- 


v. 


^f 


¥ 


do 1 


".-7 


-- 


a 






do do 


18 


A 


1 






Gardening and 1 


2S 












-- 


G 


2 


1 


1 


Breaking un. 1 


29 


D 1 


3 


% 




Plowing and Iloeinsr Potatoes. 


U 












30 


--" 


2 






do do 


15 


G 


S 


1 


1 


Breaking up and Grubbing. 1 


"" 


K 


2 


1 




And getting up Hay. 



J- TJ L IT 



D 3 
Gen. Ex 



K 

D 2 

K 

D 2 

K 
G 

K 

A 

G 
D 8 

G 
D 1 



iDrawing Manure and Plowing 

ISowint; Turnips, and 

At Marlcet. 

Chopping & repairing Impl's. 

'All hands Celebrate. 

JMowing 

'Cultivaiins: Corn. 
iMowingaiid Kaking. 

Cultivating and Iloficg Corn. 
{ do do 

Getting up Hay. 

Dragging and 

Cukivatnig. 

Gardening and 

Dragging & Burning Stumps. 

"do do 

And Thinning Turnips. 
Hosing: Potatoes. 



15 


G 


1 


1 


16 C 


2 




-- Gen. Ex 


1 


V 


17 C 


8 




IS C 


2K 




19 






20 H 


4 




2l| -- 


IK 




22, Gen. Ex 


IK 




2S 


U 


3 




24 


-- 


3 




15 


C 


3 


1 


26 








27 


D a 


2 




2S 


J 


2 




-- 


Gen. Ex 


K 




29 


J 


3 




RO 


H 


2 


1 


-- 


J 


1 




81 


-- 


3 





Diagging & Burning Stumps, 
Ci'adiiiig Barley. 
At Market. 

Cradlhig and Eaking Barley, 
do Finished. 

Harvesting Wheat, 

do do 

("horing. 
Harvesting Wheat. 

do do 

Drawing Barley. 

Hoeing Turnips. 
Cradling Oats. 
Butchering Sheep. 
Harvestin;; Oa's. 
Drawing in Wheat. 
Hur'^esiing Oals. 
do I'o. 



.A.TJ O- tJ S T 



1 


H 


2 




" 


J 


1 




2 








3 


H 


4 


1 


4 


F 


IK 




-" 


Gen. Ex 


1 




5 


F 


3 




6 


-- 


3 




7 


J 


4 


1 


8 


F 


4 


1 


9 








10 Gen. Ex 


2 


IK 


n 


F 


3 




12 


-- 


8 




13 


-- 


3 




14 


-- 


3 


1 


15 Gen. Ex 


3 


1 


16 








17 


F 


4 


1 


IS 


G 


2 


1 


-- 


Eeal Es. 


1 





[Getling up Wheat. 
jCutting Oats. . 

1 Drawing in Wheat. 

Mowing! 
J4 Getting ui> Wood. 

:Mowing and Eaking Hay. 

I do do 

1 [Drawing in Oats. 
1 I do Hay. 

At Market and Mill. 
Haying. 

do 

do 

do 
Working on Eoad. 

1 Drawins in balance of Hay. 
1 jPlougliing. 

Istum'ping in Follow. 



19, G 




1 


--jEealEs. 


1 




20 G 


2 


1 


--lEealEa. 


1 




21 G 


1 


1 


"iGen.Ex 


2 




221 G 


1 


K 


--iRealEs. 


1 




23 






24 






25 






261 G 


2 


1 


--EealEs. 


1 




27 G 


1 


K 


- - Eeal Es. 


2 




28 G 


2 


1 


--Gen. Ex 


1 


K 


29, 






80 






81 H 


6 


2 



1 Ploughing. 

Liiylng up Fence. 
1 Ploughing. 

Laying up Fence. 

Ploughing. 
1 At Work on the Eoad. 
}i Ploughing. 

Laying up Fence. 

Exchanged Threshing. 

j do do 

1 Ploughing. 

Laying Fence. 
}i Ploughing. 

Laying Fence. 
1 Plqugiilng. 

Exchanged Threshing. 
I do do 

jThreshing Wheat. 



36 



Cocliran^s Agricultural Book-Keeping. 



S E 1= T B Is/L B B I^ _ 



1 II 

••i c 

2 J 
8 H 

4 J 

5 Prod. 1. 
"" KealEs. 

6 I 

7 B ,^ 
-- D 1. ! 2 

8 Prod. 2. 2 

9 KealEs. 3 

10 Prod. 1. 1 
-- Prod. 2. 1 
-- EealEs. 1 

11 B , 5 
-- D 1. 2 

12 Prod. 1. ! 2 
-- Gen. Ex 1 

13 I 

14 G I 3 
l.-i -- I 2 
16 -- I 2 



=3 I >A 



m 



KEMARKS. 


S 2 


i 

/3 


CI 




K E M A K K S . 




fi. ^ 


1-1 


HH 


O 




Threshing Wheat. 


n G 


1 


1 




Dragging and 


do Barley. 


-- Gen. Ex 


2 




1 


Gettins: up Wood. 


do Oats. 


IS G 


1 


K 




Plounjliing out water furrows, 


Cleaning up Wheat, 


-- Gen. Ex 


2 




1 


Ami at work on road. 


, do Oats. 


19 Prod. 1. 


1 


1 




At Marlccl with Wheat, 


! At Market witli Wheat. 


-- Gen. Ex 


1 


V 




And at Mill. 


Lavmg Fence. 


1' 


■ 










21 Gen. Ex 


K 






Butchering Steer, 


Gathering Apples. 


- - Keal Es. 


2 






And Fencing Follow. 


iDia^aing Potaioes. 


22 Prod. 1. 


1 


1 




At Market with Barley. 


!At Mar. with Potatoes & Apis. 


-- Gon.Ex 


1 


K 




do do 


ILavingup Fence. 


23 D 2 


2 






Cutting Corn. 


iAt Market witli Hay. 


'" Gen. Ex 


1 




V. 


Fencing Stacks. 


do do Oats. 


24 D 2. 


3 






Cutting Corn. 


iLaving Fence. 


25 D 1. 


1 






Digging Potatoes. 


! Gathering Apples, and 


-- D 2. 


1 






(;utting Corn. 


Digging Potatoes. 


26 B 


2 






Gathering Apples. 


At Market with Potatoes and 


-- Prod. 2. 


1 


1 




Marketing. 


Apples— Choring. 


2T 










I 


2S Prod. 1. 


2 


1 


1 


Marketina;. 


Sowing Wheat and Dragging. 


-- Gen. Ex 


1 






Measuring up Grain. 


do do do 


29 Prod. 1, 


2 


1 


1 


Marketing Wheat. 


Dragging. 


30 


2 


1 


1 


do do 



O O T O B E K,- 



D 1 I 1% I Digging Potatoes. 
B 3 X ' Galhermg Apples. 
"Is K do do 



B 

A 

D2 

Prod. 1. 

B 

D2 



Digging Potatoes. 

do do 

do do 

do do 

do do 

Gathering Apples. 

do Garden Stuffs. 

Husking Corn. 
At Mill with Corn. 
Gath. Apples & at Cider Mill. 
Husking Corn, 
do do 



D2 



161 
171 
18 
19| 
20i 
2i! 
22 
23' 
24 i 
25i 
26 
2T, 
28' 

29 Prod. 2 
-- Prod. 1 

30 -- 

31 B 



D2 



D3 

D2 



D3 
D3 



H 

1 
1 



Husking Corn. 
I do do 

j do do 
I do do 
Gathering Turnips. 
Husking Corn. 

do do 
Gathering Turnips. 

do do 

do do 

do do 

At Market with Apples. 
Shelling Corn. 
At Miirwith Corn. 
Cider from Mill. 







TT ^7 B 


ivr B E PI. 




1 ! 




16 E 


1 ; l>i 




Breaking Up. 


2 M 1 2 


1 


Getting vip Wood. | 


--Prod. 2 


%' 


Preparing for Market. 


3 Prod. 2 1 1 


1 


!At Market with Apples. 


IT -- 


1 


1 


IMarketing Apples. 


4 - ! 2 


W. 


Marketing Cider and Apples. 


-- M 


1 




j Chopping. 


5 Gen. Ex 1 




Choring. 


IS 


IM 


y>. 


Getting up Wood & Chopping. 


6 Prod. 2 1 


1 


jMarketing Potatoes. 


19 Prod. 2 1 


1 


Marketing Apples. 


Ti M 11 


'X 


Getting up Wood. 1 


-- M 


1 




i Chopping. 


8' i 




j 


20 E 


1 


\H. 




Breaking Up. 


9 Prod. 2 i 1 


1 


iMarketing Potatoes. 


21 


X M 




do do 


10, E i 1 


\H 


iBreaking Up. 


22 










--: M i 1 




IChopping Wood. 


'.3 E 


1 


^H 




Breaking Up. 


11 E : 1 


\U 


iBreaking Up. | 


24 


1 


^M 


do do 


-- Ml 




IChopping. 


25 M 


IM 




Splitting Kails. 


12 E 1 


IV 


Breaking Up. 


26 






iThanksgiving. 


"Gen. Ex H 




Chorinff. 


27 Prod.l 


2 




Shelling Corn. 


13 E j 1 


\Y 


iBreaking Up. 


28 Prod. 2 


1 


1 


Marketing Apples. 


14 Prod. 2 2 


M.< 


iMarketing Apples. 


1 29 






I 


15' 1 




\ 


1 30 E 


1 


1}4' Breaking Up. 



In August, work was exchanged in threshing for neighbors, and no account charged, as the work was to be 
returned, and when so returned, was designed to be charged to the appropriate accounts. Thus, we find in Sep- 
tember, the work is returned, and at tiiat time is charged in threshing the grain. 

In December 21st, work is done in killing and marketing hogs, which might have been charged to General 
Expense, but to show the method of making u Labof charge to an account not found in the Time-Table, it is made 
in the Day-Book, and thus the Hog account is debited, instead of General Expense. 



CocJirari's Agricidtural Book-Keeping. 













ID B 


a B 1\^ B E H. 














£ 


i 






1 




F 


c 












a 






[ 










o 


2 


o 


t- 


H 


E E M A R K 3 . 




si 2 








H 


K E M A K K S . 




a 




X 
















p 

1 


u< 




W 








IS 


f^ 




^ 







E 


1 


l(i 




Brenkiii!?. 




Prod. :. 


1 


1 




Marketing Corn. 


-- Gen. Kx 


'a 






1 hi)i-iiiii. 




19 










2 Pr.d. 1. 


1 


1 




Miirkeiing Hay. 




21 Prod. 1. 


1 


1 




Marketing Corn. 


3 M 


% 






Ch >])piii!;. 




M 


1 






Spliltiiig l:ail.<. 


4 Prod. 1. 


1 


1 




MarkL'ting llav. 




2 








l)ay Book Enrrv. 


5 












22 








do do 


6 P, 


3 


1 




Manuring Orchard. 




2:3 Real Es. 


2 






Fitting up Sliedund Stables. 


7 - 


1 


ii 




do do 




241 -- 


2 






d.T do 


s -- 


2 


T 




do do 




2.">! 








rhri.stnias. 


9 Prod. 1. 


1 


1 




Marketiiiff Ihiy. 




26 Prod. 1. 


2 


1 




Marketing Straw. 


1(» 




1 


1 




do do 




27; 










11 


M 


l 






Pplittiiig Itails. 




2S Gen. Ex 


1 


I 




At Mill. 


Vi, 














29 


11 


1 


1 




Ura« ing Manure. 


18 


E 


1 


'■% 




Breaking lu). 




S' 


-- 




ij 




do do 


J4 




1 


\'i 




do 






M 


1 


V 




Getting up Wi'od. 


15 




1 


■ i 




do 




H 


H 


1 


1 




Drawing .Manure. 


115 


-- 


I 


1'-$, 




do 




-- 


Gen. Ex 


1 


V 




Marketing I'oultry. 


IV 


-■ 


1 


I'i 




do 



























j-^^isrxj^^Ti^sr. 








1 








New Year's dav. 


17 










U 


II 


1 


1 


lOrawing Manure. 


18 n 


1 


1 




Drawing Manure. 


8 








1 • 


--' M 


'4 






Chop])ina. 


4 


M 


2 




1 Chopping & gettingup Wood. 


19 Prod. 1 


2 






Sliell no; Corn. 


5 


-- 


1 




H do do 


2 1 M 


2 






hoppin;;. 


6 


-- 


IK 




1 do do 


21 Gen. Ex 


1 


'4 




Marketing. 


7 




2 




Cliopping. 


-| M 


1 






Chopping. 


8 


-- 


1 




1 Getting up Cord Wood. 


22 1 M 


m 




1 


Getting up Cord Wood. 


9 -- 


1 




1 


do do 


2.3; II 


1 


1 




Drawing Manure. 


-Gen. Ex 


1 


),< 




Marketing Butter, &c. 


24! 










10 












2.T 


M 


H 






CIu)pping. 


11 


II 


1 


1 




Drawing Manure. 


2ii 


M 


1'.. 




1 


do and drawing. 


1 




'.^ 


H. 




do do 


27 


II 


1 


I 




Drawing Manure. 


Vi 


M 


2 






Cliopping Cord Wood. 


2Sl ]I 


1 


1 




do do 


U 




2 






do do 


29; n 


'2 


/a 




do do 


16 


-- 


1 






do do 


*)! M 


I'j 






Chopping. 


IG 


II 


1 


1 




Drawing Manure. 


=31 ! 





















^'EBT?,XJA.I?,-Y. 








1| H 


% 


5< 




Drawing Manure. 


14 










2 Prod.l 




1 




Marketing Corn. 


1.5 








Storms, -Jones Alwent, 


-- 


M 








Clioppini:. 


16 Prod. 1 


1 


1 




Marketing Corn. 


8 


11 


y-, 


)'i 




Drawing Manure. 


17, M 


1 


1 




Di awing stuflf from Mill. 


-- 


M 


!-a 






( hopn ng. 


8 -- 


1 


1 




d.. do 


4 H 




1 




Drawing Manure. 


19 -- 


K 


%. 




do do 


5 


M 








Cliopping. 


20 


1 






Chopping. 


ft 


-- 


1^2 




1 


do and Drawing 


21 










7 












22 M 


1 






Chop])in£:. 


8 


M 


1 'i 


1 


1 


Drawing Logs to Mill. 


28 Prod. 1 


1 


1 




Marketing Hay. 


91 -- 


y. 


1 


I 


do do 


i 24 -- 


1 


1 




do do 


10 -■ 


1 's 


1 


1 


do do 


2.5 M 


1 


'A 




Buckets & Kettl'S to S. Rush. 


11 


'.j 


y. 




do do 


■6 








Storms, .Jones not at work. 


12 Prod. 1 








Shelling Corn. 


27, M 


\y. 






Fitting up in Sugar Bush. 


131 -- 2 


I'i 






Assorting Apples. 


28 











]VE -A. T^ O H. 



1 


Prod. I 


1 


1 




Marketing TIay. 1 


17 Gen. Ex 


1 


'■.- 




At Mkt. with Sugar & Butter 


2 


M 


2 






Tapping Trees, &c.. \ 


-- 


II 


2 


1 


1 


Drawing Manure. 


3 


-- 


2 


H. 




do and tending Buckets 


IS 


Prod. 2 


1 


1 




M.-irkeliiiu; A]i]iles 


4 


-- 


2 


%. 




Boiling and T. nding. 


-- 


-- 1 


1 






Attending to llav and Grain. 


5 


Prod. 1 


1 


1 




Marketing llav. 


19 


H 


1 


y. 




Drawing & Spre.-id'g Manure. 


— 


M 


2 


H 




Boiling and Tending. 


20 


B 


I'i. 






Pruninir Orchard. 


6 


-- 


2 


^2 




do do 


21 












7 












22 


n 


•2 


1 




Spreading Manure, and 


8 


M 


2 


K 


1 


Drawing W"Od and 


23 




2 


1 




Plowiner Tor Polafoes 


9 


-- 


2 


y, 




Tending and Sugaring. 


v:4 Prod. 2 


2 






Openina; Pit ifeassor. Potatoes. 


10 


II 


•1 


1 


1 


Drawing Manure. 


25 H 


2 


1 




Spread. M & plow, for I'ota'a 


11 


-- 


1 


y-, 


>, 


do do 


26 Prod. 1 


2 






Shelling Corn. 


-- 


M 


1 


% 




Tending Suarar. 


27 Keal Es. 


2 






Fencing 


12 


-- 


1 


*5 




do do 


28 










13 


It 


1 


K 


K 


Drawing Manure. 


29 Prod. 2 


1 


1 




Marketing Potatoes. 


14 












30. -- 


1 


1 




do Apples. 


1.^ 


M 


IK 






Susaring otf. 


■31 1 








Taking Stock and bal. Books. 


16 


"" 


2 






Boili'g for Molasses & Vineg'r 


' 











THE STUDENTS' KEY TO TIME-TABLE. 



In this is presented from Time-T;iLle, work for each month from June to March — the amounts 
to the dehits of the Fields, &c., and the credit of Labor and Team. The accounts are separated 
by a period, and Labor, Horse Team and (;)x Team, foHow in order, separated hj a dash. 

June 30.— A, 1. D No. 1, 5— J-. D No 2, IIV— 1}. G, 30—121—12^ K, 11—1. Gen. Ex , 4 

—Ik Real Es., 6*. CredU—L;i\>ov, 69; II. Team, 16|-; Ox team, 12i. 
July 31.— A, 1. C, 10-J— 1. D No. 1, l.}. T> No. 2, 7—14-. D No. 3, 8— H— 1. G, 5-4. IT, 

131 — 1. J 8. K, 11—1—2 Gen Ex., 4^1 Credit— La\.ov 70 ; H. Team, 11 ; Ox Team, 3. 
Auffust 31.— F, 2*7*— 3— 2. G, 13—7—6. IT, 12—3—1. J, 5—1—1. Gen. Ex., 9— 3_1.5„ 

Real Es., 7 Credit— Lahor, 1U; II. Team, 17 ; Ox Team 11.}. 
September 30.— B. 3.^. C, 3—1. I>, No. 1, 5. 0. No. 2, 6. G, 9-41^—3. II, 6—1. J, 9—2. 

Prod. 1, 13— 7— 6. Prod. 2, 4—3 .K Gen. Ex., 9i— 1—2.}. Real Es., 7. Credit— Labor, lii; 

II. Team, 20; Ox Team, lU. 
October -A. Ik B, 15— 3. I) No. 1, 26}-— 2 D No. 2, 40— 2 D No. 3, 18— 3. Prod. 1, 4— 

2. Prod. 2, 1—1. Credit -Labor, h)()] 11 Team 13. 
November.— E, 9^ — 14^ M. 10—2. Prod. 1, 2. Prod. 2, 10^ — 9. Gen. Ex., Ik Credit— La- 
bor, 33}; n. Team, 25 J. 
December;— B, 5—21. E, 6—9. H, 2-}— 2}. TVI, 5} — }. Prod. 1, 8—7. Gen. Ex., 2}— U. 

Real Es., 4. Credil— Labor 33}: H. Team 23. 
January— n, 8—8. 11,22} — 0—6}. Prod. 1,2. Gen. Ex., 2—1. Credit— Labor, 34| ; H. 

Team, 9; Ox Team, 6}. 
February.— H, 2^—2-}. M, 17— 61— 4}- Prod. 1, 5—4. Prod. 2, 1}. Credit— Labor, 25| ; IL 

Team," 12|; Ox Team, 4^. 
March.— B, 1}. H. 13— 6,}— .3. M, 19}— 4—1. Prod. 1, 5— 2. Prod. 2, 5— 3. Gen. Ex., 1—^. 

Real Es., 2. Credit — Labor, 47; 11. team, 16; Ox Team, 4. 



ERRATA IN TIME-TABLE. 

June 6. — G, sliould read D No. 2. July 11. — K, Cultivating, should read, Getting up Hay. 
July 14— i> No. 3, 1 of Horse, should be (J. J^m'?/ 30.— H, 1 of Ox, should be omitted. Bept. 10. 
Prud. 2, Oats should be Apples. 



SUPPLEMENT TO DAY-BOOK. 

The following entries at t!ie close of March were omitted : 
I have taken from Young Stock, two Heifers that come in this spring, and transferred them to 

Dairy. Value, S25 each. 
The Dairy has produced 4 Calves, $26 ; and Horse Team has produced a Colt, Soo, and both ar« 

transferred to Young Stock. 

The following Stock have cost Labor in tending and feeding, and must be debited for the same* 
and Xaior credited : Ox Team No. 1, which has been stabled for feeding, $G; Young Stock, 
S2.50; Ciheep, |)4.50; Hogs, $10.40; Boarding Stock, $8; Poultry, $7.60. 



ERRATA IN INVENTORY 
1857 — Inventory of Produce 2 — 30 bush. Turnips, should be 35 bush. 

value should be $70 15 

" Avails of James Earl should be - - - . - 8633 95 

ERRATA IN DAY-BOOK. 
Avril 24 — Mary Earl's Acct. for the month should be dated 30th. 
Sept. 8.-27} bush. Ajjplcs a62}e., sliould be 25 bush. a6S|. 
Oct. 30. — Family Estimate, Garden Stuffs should be $13.75. 



THE LEDGE P. 



The Ledo;er is the general repository of accounts, and to this, they must 
all be carried. The Day-Bouk and Time-Table are only auxiliaries, used 
for the purpose of ordering and condensing the entries, so that they may 
be ])nsted with accuracy and facility; without them, the farmer would find 
the business of kee[)ing his accounts, both tedious and perplexing, but the 
Ledgf^r being the most important book, too much care cannot be taken in 
posting to it, that no wrong entry be made, and that all debits be carried 
to the left side of the account, and all credits to the right. 

The Inventory being made out, the business of posting commences. It 
is customary and convenient, to open the accounts in their Inventory order, 
but in this book, they are arranged to accommodate the size of the page. 

When new accounts appear in the Day-Book, they are opened also in 
the Ledger ; thus. Ox Team No, 1, is bought, and No. 2 taken from Young 
Stock, and business transactions take place with McNair & Co., and these 
become Ledger accounts. 

After the entering of the Inventory, the daily transactions recorded in 
Day-Book and Time-Table, are posted in their debit and credit form, with 
such brief explanations as will give a general understanding of them, with- 
out the trouble of refering back to the original records. These entries 
should be made weekly from the Day-Book, and monthly from the Time- 
Table, that they may not inconveniently accumulate. In April and May 
of this Ledger, examples are given of the correct manner of making them 
and the transactions of the remaining months are merely posted in month- 
ly amounts for the reason already assigned in page 23. 

Whenever you have posted your accounts from Day-Book or Time Table, 
turn back and examine your work, and be careful to observe that the cor- 
responding values in each transaction have been entered, remembering that 
ths^ one is always debtor and the other creditor, and that these are ahuays 
equal to each other. Still further to prove the accuracy of the work, and to 
see that no mistakes have occurred in posting, a trial balance is taken at 
the close of the month. For this purpose the debits and credits of each 
account on the face of Ledger are added up, and the amounts transferred to 



40 Cochrans Agricultural Bool-- Keeping. 

a pag;e in tlie Blank Book prepared with special rulings for this pnrposo. 
See example on pa<:>;e 15. The design of this is to see that there is a debit 
lor every credit, for it is obvious where tliis is the case, the i^um total of the 
debits will equal the sum total of the credits, and when these amounts are 
not the same, tlie Ledger must be compared with the Day-Book and Time- 
Table for the correction of the error. 



Cash. — This a( count being posted to, from time to time, as money is 
received or \)nh\ out, answers the ])urpose of a Cash-Botk ; the debit side 
showing the amount received, and the credit side the amount ])aid out; 
tlie dift'erence between the two when the account is correct, will always be 
the same as the amount of Cash on hand. 



Bills Brceivable. — This account is debited with notes received, and 
credited when they are passed out or given up, and when the two sides do 
not balance, (are not equal,) the debit side must he greatest, because as 
with Cash, we can never pass out more than we have received. 

Bills Payable. — This account is credited with notes given, and debited 
with notes taken up, and when the two sides do not balance, the credit 
must be greatest, because we never pay more notes than we give. Interest 
on notes is debited to Interest account, and credited to cash. 



Personal Accounts. — As Thomas Jones, Thomas Arnold, &c., show 
our indt-btedness to individuals, or their indebtedness to us. 



Property Accounts. — These are debtited with their value and interest, 
and credited with what they produce. As the money vested m ])roiierty 
would yield interest if loaned, these accounts are justly charged wi,h it, 
and no slrict calculation of the })ro[it or loss arising from the use of ]>ro])erty 
can otherwise be made. In the books of the merchant, the profit or loss 
is generally reckoned without reference to the interest on his investment, 
or to the ]»ayment of his labor, and if the farmer ])refers, he can 07nit tie 
delit of intere.^t to property cu'.c>-imts, and ike credit of unpaid Jalor to 
familij, and the closing of his buoks will then show the gross resuH of his 
farming operations. As treated in this work, the profit is merely the result 
of these operations, after the farmer h is realized a fair per centage on his 
investment, and the usual rate of wages for his own labor, and the labor of 
his family. 



CocJircuis Agricultural Booh- Keeping. 41 

I?JTEREisT — The debit of this accouDt shows what interest has cofit, and 
the credit, what it has produced — the amount of interest debtited, property 
is carried to the credit of this account. 



Produce Accoui^T. — These present a perfect view of all the crops grown 
on the farm — how disposed of — the quantity of any kind on hand, and the 
waste of shrinkage by keeping over. No. 1 is used for Grain, Hay and 
Fodder, and No. 2 for Fruit and Boots. Each account is ruled with 
parallel columns on the debtor and credit sides. When a field is harvested, 
the amount of the crop is enrered on the debtor side in its appropriate 
column, and the rate and value carried out at the current price. \Vh(jn 
any portion is sold or used, it is entered in the corresponding column on 
the credit side, and the rate and value carried out. This is continued to 
the end of the year, and the amount sold as presented in the credit column, 
together with the amount on hand, will show the shrinkage on any kind 
of crop, and the footing of the money columns will show the advantage or 
disadvantage of holding over for a rise. 

For the closing up of accounts at the end of the year, see General 
Inventory and Profit and Loss page 18. 

When any accornt on the Ledger is full, and requires to be carried to a 
new page, add the debits anl credits, and transfer the amounts. 



Cochrans Agricultural Bo ok- Keeping. 



Dr. 



JAMES EARL. 



Cr. 



1857. 
April. 1 Liabihties as per Inv., 







1857. 1 


285 


00 


April 
1858. 


1 






March 


:ll 



His Avails as per Inv., 

Gain, Profit and Loss Acct ® 
! — XCL 



1596194 
1648 27 



.The general statement of Profit and Loss, pase 18, shows that the net ptain in conducting the business of the year, and 
interest on capital, lias, after defraying all expenses, increased James Earl's investment $1596,94. His account (this amount 
beinii entered to his credit, as above,) shows his present worth, and the G-eneral Inventory for 18J8, page 16, proves this 
result to be correct. 



Br. 



EEAL ESTATE. 



Cr. 



1857. 










1858. 










April, 


1 


Value of Farm as per Inv., 
Labor and Team, per Time T. 


5088 
11 


00 
50 


March 


31 


Value Inv. of 1858, 


5611 


75 


May 


31 


" " " " 


18 


•25 






/ 






June 


8!l 


Debits for the Month, 


6 


5o 






/ 






Aug. 


31 


'• " " 


7 


0(1 






/ 






Sept. 


3i. 


U t( u 


7 


00 






/ 






Oct. 


31 




400 


00 






/ 






Dec. 




(, (. (' 


4 


00 






/ 






1858. 














X 






Jan. |:n 


.( a i( 


i 16 


00 






/ 






Feb. [-IP. •' 


37 


50 












March i 6 1 


" " " 


•_) 


00 






/ 






'■ 




Int. on value of Lot N, 


14 

5611 


00 






/ 










1 




5611 


75 



The process of closing an account is presented in this and the following account, and may be applied to other 
accounts as they arise. Tlie results, as exhibited in General Inventory and statement of Profit and Loss, are altogether 
independent of this process. A few accounts are closed, but the most of them are left open for the better understanding 
of their nature and use. 



Dr. 



FURNITURE. 



Cr. 



1857. 
April 
June 


1 
80 


Value as per Inv., 
Debits for the Month, 


432 

3 


00 
5it 


1858. 
March 


31 


Value Inv of 1858, 

Loss, Fro t and Loss Ace, 


470 
7 


00 
60 


Oct. 


31 




35 


30 












1858. 
March 


31 


; 


477 


80 


1 












477 


60 



Dr. 



IMPLEMENTS. 



Cr. 



1857. 








il 1S6«. 










April 


1 


Value as per Inv., 


515 


00 1 


March 


31 


Value Inv. of 1858. 


515 


00 


May 


27 


Cash, Repairs, 


2 


85 












June 


30 


Debits for the Month, 


1 


00 












July 31 


" " " 


4 


(01 












Aup;, 




" " " 


1 


50 












Sept. 


3(' 


U U 11 


4 


25 












1858. 




















Jan. 


31 


(1 U 11 


7 


25 












March 




Interest ou Value, 


36 


05 













CocJiraii's Agricultural Booh-Keeping. 



Dr. 



CASH. 



Cr. 



1857.! 




1 


1857. 










April 


1 


Amount, as per Inv., 


92 


00 


April 


8 


Field K, Plaster, 


3 


75 


" 


8 


Dairy, 


11 


1(1 


" 




Field J, Grass Seed, 


14 


50 


. K 




Poultry, 


5 


m 


" 




Family, Groceries, &c., 


11 


61 


" 




Produce No. 2, 


15 


00 


" 




Ox Team, Purchase, 


60 


00 


it 


■24 


" " 


32 


00 


" 


24 


Family, Books, &c.. 


15 


90 


(1 




Horse Team, for Jerry, 


60 


00 


May 


4 


'• Groceries, &c., 


6 


10 


May 


4 


Produce 1, Dairy and Poultry 


36 


00 


" 




Horse Team, Shoeing, 


1 


25 


" 


27 


Dairy and Poultry, 


6!S4 


" 


27 


Thomas Jones, on Acct., 


12 


00 


June 


30 Debits for the Month, | 


46 04 


(1 




Implements, Repairs, 


2 


85 


July 


31 




16 66 


" 




Family, Stationery, &c., 


Ci 


98 


Aug. 






94 29 


" 


31 


" J. Holden's Wages, 


4 


00 


Sept. |30 




590 82 


June 


30 


Credits for the Month, 


30 


00 


Oct. 


31 




121 00 


July 


31 


" " 


78 


65 


Nov. 


30 




196 


00 


Aug. 




" " 


68 


49 


Dec. 


31 




237 


30 


Sept. 


30 


" " 


269 


38 


1858. 










Oct. 


31 


It (( 


479 


05 


Jan. 


31 




175 


13 


[Nov. 


80 


.t t! 


226 


00 


Feb. 


28 




40 


80 


|Dec. 


31 


" " 


9 


00 


March 


31 


-^ 


197 


38 


1858. 
Jan. 
Feb. 
March 


31 
28 
31 


tl It 
It It 
tl 11 

Balance 07i Hand, 


343 

12 

165 

153 

1972 


90 
50 
60 
84 






1972 


35 


35 



Dr. 



BILLS RECEIVABLE. 



Cr. 



1857. 










1857. 












April 


1 


Two Mortgages, per Inv., 


800 


00 


Aug. 


31 


Credits for 


the Month, 


60 


00 


" 


24 


Horse Team for Jerry, 


60 


00 


Sept. 


30 


" 


" 


28 


00 


Aug. 


31 


Debits for the Month, 


28 


00 


Oct. 


31 


II 


II 


75 


00 


1858. 










1858. 










Jan. 


31 


tt It 


50 


00 


Jan. |31 


IE 


11 


100 


00 


March 




K <l 


60U 


00 


1 













Dr. 






BILLS PAYABLE. 


Cr, 


1857. 
July 


31 


Debits for the Month, 




60 


00 


1857. 
April 


1 
8 


Note as per Inv., 
Ox Team, Purchase, 


235 00 
60 GO 



Cochran^s Agricultural Book-Keepiiig. 



Dr. 



FAMILY. 



Gr. 



1857. 




April 


- 1 


" 


8 










11 


31 » 


May 


4- 


u 


■21 


u 


n 


June 


?,0 


Jiilv 


31 


Aug. 




Sept. 


S(.» 


Oct. 


81 


Nov. 


80 


Dec. 


31 


1858. 




Jan. 




Feb. 


28 


March 


31 





— 



Provisions, as per Inv., 
Cash, Groceries, &c., 

" Boolis, School Bill, &c. 
Dairy, Monthly Account, 
Poultry, " " 

Produce 2," " 

Produce 1, Wheat and Corn, 
Cash, Clothing, &c.. 
Cash, Stationery, &c.. 
Dairy, Monthly Account, 
Poultry, " " 

Cash, J. Holden's Wages, 
Debits lor the Month, 



Int. on House and Furniture, 



1 


1 


1857. 




1 83|0(> 


Sept. 


30 


11161 


Dec. 


31 


15 [9r. 


1858. 




I'iU 


Jan. 




l|o8 


March 




16|5i! 


" 




r7|40 


" 




O.li) 






3! 98 






4J90 






2! 60 


1 




4i0l) 






34} 65 






48, 90 






44 88 






154:7 8 






72 


S6 






28 


43 






122 


88 






71 


93 






20 


11 






94 


60 1 




124 


74 






987 


45 








Br, 



GENERAL EXPENSE. 



Cr. 



1857. 






1 1 


1858. 


1 


1 


April 


30 


Lab. and Team, Time-Table-, 


1 50 


March 


31 Loss, Profit and Loss AccL, 


59 


01 


May 


31 




8 


25! 










June 


30 Debits for the Month, 


5 


50 1 




/ 






July 


31 


" " 1 


5 


501 




/ 






Aug. 




" " 


13 


13 






/ 






Sept. 


3i) 


(( «i 


12 


38 






X 


1 


Oct. 


31 


(1 <( 


2 


75 






y 


1 




Nov. 


30 


i( (( 


1 


501 




X 






Dec. 


81 


(( ii 


4 


0(,) 






y/^ 






1358. 














X 






Jan. 


3] 


(< K 


3 


0(. 






X 






March 




(1 it 


1 


50 






/ 












59 


^ti 








59<0l 



Dr. 



Cochrari's Agriculimral Book-Keeping, 
INTEREST. 



4 

Cr. 



isst. 


1 1 






1857. 


1 






Sent. 


no 


Debits for the Montb, 


1 


75 


Oct. 


30 


Credits for the Month, 


21 


00 


IS.'.S. 










1858. 










Marcli 


ol 


U <( 


16 


15 


Jan. 
March 

1 


31 


Int. on Investment, 


87 
605 


63 

75 



Br. 



MANURE. 



Cr. 



1857. 




1 






1847. 










April 


■ 1 


Value, 150 Loads por Inv., 


22 


50 


May 


10 


Field D No. 2, 100 Loads, 


15 


00 


1858. 










" 


20 


U J^ 45 u 


6 75 


March 


81 


Int. on Barn and Stables, 


39 


20 


.July 


30 


Credits for the Month, 


2 40 












Dec. 


31 


U 11 


4 


80 












1858. 


















70 


March 


31 


Value, per Inv. of 1858, 


32|75 




61 


61 


70 



Dr. 



THOMAS JONES. 



Cr. 



1867. 
May 
June 
July 
Aug. 
Sept. 

Nov. 



Cash and Dairy, 
Debits for the Month, 



Debits for the Month, 







1857. 




15 


60 


April 


1 


1 9 


00 


Sept. 


30 


15 


50 






14 


00 






7,9 


90 






134 


OOl 






26 


00 


1858. 








March 


31 



Due him as per lav., 
Credits for the Month, 



Credits for the Month, 



50 '00 
84 )0 

loo 



1 . ^;oo 

81 00 



In Peptemljer it will be seen that there \ras a settlemp.nt in full with Thomas .Tones, and lines are drawn at that date, 
and both sides added up. to denote this fact, and to render it unnecessary to go over the items, prior to that time, in any 
future settlement If the old Ledger is continued, leave the account open, or if anew Ledger is opened, transfer the 
amounts of debits and credits, and continue the account. 



Dr. 



THOMAS ARNOLD. 



Cr. 



185V. 




April 


1 


1358. 




March 


31 



Balance, as per Inv., 
Debits for the Mouth, 



50 



1858. 
Jan. 



31 



Credits for the Month, 



50 



00 



6 
Dr. 



Cochran's Agricultural Book-Keeping, 
PRODUCE No. 1. 



1857. 
April 



May 
July 
Aug. 
Sept. 
Oct. 
Nov. 
Dec. 
1858. 
Jm. 
Feb. 
March 



Amount on hand as per Inv., 



Labor, Time-Table, 

" and Team, Time-Table, 
Debits for the Month, 



16 



400 



416 



124 



623 



74'? 



100 



480 



580 



260 



13000 



52000 
50000 



260 115000 110 00 



7 50 



72 50 
20 



10 00 



PRICE 



1 25 

511 

40 

8 50 



2>,' iH) 
62 ,jO 



40 

55 

7 

1 

2 

156 

175 

857 

275 

•) 

15 



16R3 45 



In the parallel columns of this account, Grains, Hay and Forlder are entered On the left, the first entry is taken from 
the Inventory of 1857, anrl shows the qiiantity of each kind of Grain &c., on hand at that time, and then the crops in suc- 
cession as they are harvested, are entered at their estimated value. Fodder is entered at its cash value, instead of in 
quantity, and is estimated at .5 acres straw to 1 acre of hay^ 

On the right the sales are entered as they occur, and at the end of the year, the quantity on hand, as shown in the 
General Inv. page IH. The credit columns for grain compared with the debit columns, show waste and shrinkage, and 
this loss appears by the entry on the credit side. The fodder shows a gain, its estimated value in feeding out having been 
, greater than its estimated worth when harvested, and the difference is entered on the left hand column to denote gain. 



Dr. 



J. McNAIR & CO. 



Cr, 



1857. 
Nov. 

1858. 
Jan. 



30 



31 



Debits for the Month, 



200 



18.57. 
March 



Credits for the Month, 



500 



00 



00 



CocUran^s Acjricultural BooJc-Xeepmg. 
PRODUCE No. 1. 



Or. 



1857. 


•24 


Field J, Seed, 


WHEAT. 


CORU. 


O.VTS. 


BARLEY. 


HAY ^'*''- "" 
"A I. KODDER. 


1 

PRICE 




April 






32 






50 


lij 


.»() 




31} Horse Team, Monthly Acct., 










3000 


9 00 


13 


50 




" " " " 






25 








40 


If 


OO 


^' 


• • Ox Team, " " 










700 




9 00 


3 


15 




" " " " 




e 










65 


3 


30 


" 




IJau'v, " " 










5500 




8 00 


22 


lO 


" 




Young Stock, " 












7 50 




7 


50 


" 




Sheep, 










1000 




8 00 


4 


00 


May 


4 


Family, " " 

Feed, Corn Exchanged, 
Cash, 


12 


4 

3'i 










1 25 
60 
60 

70 


15 

>2 

17 
21 


oO 
10 
70 
00 




l-2\ Field D, No. 2, 




If 










1 00 


1 


•',5 


- 


31 

* 


Horse Team, Monthly Acct. 

Ox Team, 

Hogs, estimate for 2 Months, 
Poultry, " , " 




10 
16 

9 


20 




1500 
1200 




9 00 
40 

9 00 
60 
60 
60 


6 
8 
6 
6 
9 
6 


75 

,)0 
40 
00 
60 
1-0 


June 


30 


Credits for the Month, 




11 


22 




1000 






22 


00 


July 


31 


" " 




1 







500 






4 


15 


Aug. 






4 


6 






1 




8 


80 


Sept. 


3!. 




224 




72 


80 


6100 






334 


-^0 


Oct. 


31 


U (( 




20 


15 




loOO 






18 


50 


Nov. 


3it 


1( i( 


61- 


40 


20 




1500 






?.(; 


^>,0 


Dec. 


31 


t( <( 


12 


15f) 






11360 






108 


73 


1858, 
























Feb. 


28 


l( <1 




25 








15 




27 


5ft 


March 


31 


A'/nou7it on hand, per Jnv. 1858, 

U U (( 11 


150 


126 
247i 


60 
300 


175 


599S5 
20000 


69 60 
18 


70 
37i 
■ 28 

61; 
7 00 


365 
105 
92 
84 
105 
70 
IS 


58 
00 
73 
00 
00 
00 
00 






Waste and Shrinkage, 


%l 


10 


T^ 


5 


655 














Loss on Estimated Value, 
















54 


13 




41 fi 


7 47 


5Si' 


260 


11 5001 ■ 


110 00 




15 



By coraparingthe debit and credit money columns, the estimated value is shown to exceed the proceeds from sales and 
present value, *54.12, and this loss is entered on the credit side and all the columns added to prove the accuracy of tha 
work. These entries of profit or loss are merely made on the debit and credit sides so that they may appear, and that the 
accuracy of the work may be proved when the colunms are added. Gain or loss on the crops is shovvii in the account* 
with the fields themselves. See general statement of Profit and Loss. 



Dr. 



R. WOODGROVE. 



Cr. 



1858. 
March 



Debits for the Month, 



14| 



1858. 
March 



31 Due as per Inv. of 1858, 



U 



7 
Dr. 



Cochran^s Agricultural Book-Keeping. 
PRODUCE No. 2. 



1857. 


1 


Amount on hand, as per Inventory, 


POTATO'S 1 


TURSIPS. 


APPLES. 


VAL. OF 
OAEDKN. 


PRICK 






April 






22 




75 


16 


50 


.1 




u a u 


65 


35 






76 
14 


48 
4 


75 
90 


" 


30 


Labor and Team, Time-Table, 












3 


50 


June 


30 


Debits for the Mouth, 








2 15 




2 


15 


July 


.-51 


" " 






2 


12 90 




14 15 


Aug. 




U (( . 






26 


8 00 




30 


74 


Sept. 


30 


U (( 


105 




105 






107 


25 


Oct. 


31 


Li 11 


466 


638 


520 


13 75 




451 


11 


Nov. 


SO 


u (( 












19 50 


1858. 


















Jeb. 


28 


l( 11 












1 50 


March 


31 


11 a 












11 loo 






Gain on Estimated Value, 




1 




I 


1 


12 

i 


46 








62f 


1 673 


675! 36 8f 




723 51 



The process described in Produce Account No. 1. is here adojjted in regard to Roots, Fruits and Garden Vegetables. 
T)ie garden products are entered in money value, as they are various in kind. This account shows a gain, which is carried 
\o the credit side. See note on Produce Account No. 1, 



Dr. 



FEED. 



Cr. 



1857. 






■ 1867. 








April 


1 Value, as per In v.. 


11 


25 April 


30 


Dairy, Monthly Acct., 


7 50 


May 


4 Produce No. 1, Exchange, 


17 


70 


" 




Sheep, " " 


1 88 


June 


30 Debits for the Month, 


13 


5i) 


May 


31 


Dairy, " " 


3:75 


Aug. 


31 


u u 


27 


00 


" 




Sheep, " " 


1 13 


Sept. 


30 


11 (( 


17 


00 


June 

July 
Aug. 


30 
31 


Credits for the Month, 


4 
15 
15 


13 

00 
00 












Sept. 


30 


11 <i 


10 


50 












Oct. 


31 


" " 


3 


00 












Jfov. 


30 


" «' 


2 


25 












185R. 1 


















March 


31 


1 


21 


00 



CoclirarCs Agricultural Boole- Keeping. 
PRODUCE No. 2. 



8 

Cr. 



1857. 
April 



May 
Juno 
July 
Auo-. 
Sopt. 
Oct. 
Nov. 
Dec. 
1858. 
March !31 



Cash. 



Family, 



Yonii,£; S'ock, Monthly Acct., 
FieldD No. 1, Seed, 
Credits for the Mouth, 



Amount 071 hand afi per Inv., 185S, 



IFa.vfe, 



20 



105 




25 


5 


150 


35 


6 


40 


10 


486 


240 






GO 


25 


17 


625 


073 



10 



2 

2(1 

105 

120 

29U 



2 15 

12 90 
8 00 

13 75 



1 00 
1 00 
1 00 
1 20 

75 
75 
14 
75 



6751 36 8(» 



lOl 
20 

I2I 

llj 

5| 

4 
15 

2i 

141 

3()1 

104 

84' 

202 

6 

78 
38 
72 



00 
00 
00 
00 
25 
25 
20 
00 
15 
15 
J74 

13a 

85 
35 
30 

75 
00 
00 
20 



72:-: 51 



Dr. 



LABOR. 



Cr. 



1H.57. 1 








18.57. 










July. 31 


Debits for the Month. 


3 


75 


April 


30 


Time-Table for the Month, 


59 


50 


Aug. I-- 


u u 


5 


on 


May 


31 


U li u 


(■,-: 


oy 


Sept. |3 " " 1 


87 


25 


June 


3!> 


u a u 


69 


oq. 


Oct: 


311 " " *| 


26 


i»0 


July 


31 


" " " 


IV 


i)0 


1858. 




1 






Aug. 




a u u 


73 


50 


March 


31 


1 


662 


65 


Sept. 
Oct. 
Nov. 
Dec. 

1858. 


3i") 
31 
30 
31 


u 11 (' 
u 11 '1 
11 u " 

and D. B. 


74 

106 

33 

i 


00 
50 
5.Q 












Jan. 


31 


a u " 


31 


25 












Feb. 


28 


a (1 " 


Or, 


75 












March 


31 




135 

1 


90 



The rle'oit to labor in March, consist of the wajes of Thos. .Jones, 
count, beini? the credit to the Family for their libor duriu;? the year. 



;81. and the balance $578,63, is carried to Family AC 
See Day Book, pa^e 31. 



Coclirmis Agricultural JBook-Keejnng. 



Dr. 



HORSE TEAM. 



Cr. 



1857. 


1 




— 


1867. 1 






— ■ 


Air; I 


1 


Value of 4 Horses, jjer Inv., 


390 


00 


April 


24 


Cash and Bills Receivable, 


12( 


00 


It 


8() 


Prod. No. 1, Monthly Acct., 


23 


50 


" 


31^ 


Labor, Time-Table, 


•lA 


75 


May 


4 


Cash, Shoeing', 


1 


25 


May 


31 




13 


00 




.SI 


Prod. No. 1, Monthly Acct., 


14 


75 


June 


30 


Credits foj the Month, 


J(i 


75 


(( 




Field E, 


1 


75 


July 


31 




IJ 


(.)0 


June 


;-"io 


Debits for the Month, 


Ifi 


25 


Aug. 






1/ 


00 


July 


81 


ti it 


11 


50 


Sept. 


30 




20 


00 


Au<r. 




i< »i 


11 


50 


Oct. 


31 




13 


00 


Sept. 
Oct. 


?,() 


a 11 


13 


90 


Nov. 


30 




25 


25 


?.i 


a a 


12 


75 


Dec. 


31 




24 


00 


Nov. 


so 


a a 


15 


50 


1858. 










1858. 










Jan. 31 




y 


00 


March 


.SI 


a a 


74 


00 


Feb. 28 




22 


75 


" 




Interest on value, 


18 90 


March 31 




7J 


00 


" 




Gain, Profit and Loss Acct., \ 


46 i 951 


1 


Value -per Inv. o/ 1853, 


2t)5 


00 








65'?!5(» 1 




I 652 


50 



Dr 




OX 


TEAM No. 


1. . 


c 


V. 


'T8Tr77 


— 








1857. 










April 


8 


Cash and Bills Payable, 


120 


00 


April 


30 


Labor, Time-Table, 


6 


38 




31' 


Prod. No. 1, Monthly Acct,, 


6 


45 


May 


31 


" " 


10 


50 


May 


31 


" " " i 


11 


40 


June 


30 


Credits for the Month, 


9 


38 


June. 


30 


Debtits for the Month, 


7 63| 


July 


31 


" " 


2 


25 


July. 


31 




4 


00 


Aag. 




ii <t 


8 


6ii 


Aug. 






7 


00 


Sept. 


30 




8 


63 


{Sept. 


30 




8 


25 


1858. 










Oct. 


31 




9 


00 


March 


31 


Value per Inv. of 1858, 


165 


00 


Nov. 


30 




8 


60 


" 




Loss, Profit and Loss Acct., 


39 


4ti 


1858. 
















1 




March 


31 


a " 


59150 












" 




Interest on value, 


8 


40 


















250 


23 








250 23 



This team was taken up for feeding in October, and a new account miglit liaye been opened, and tlie working account 
elosed. The result of feeding on a falHng marl^et, shows a loss. 



Dr. 



OX TEAM No. 2. 



1856. 
J^'ii. 
March 



31 Debits for the Month, 







1858. 




60 


00 


! Jan. 


31 


17 


75 


Feb. 


28 






March 


31 



Credits for the Month, 



Valnepcr Inv. of 1858, 



Cr. 



This team was taken from Young Stock in JanuaiT. 



Cochra'nJs Agricultural Booh-Keeping. 



10 



Dr. 



DAIRY. 



Cr. 



1857. 








1857. 






Lbs. 






April 


1 


Value 8 Cows, per Inv., 


315 


00 






But. 






" 


'?,(: 


Monthly Account. 


29 


50 April, 


8 


Cash, Butter and Veal, 


20 


11 


10 


May 


31 


" " 


15 


00 " 


30 Family, Monthly Acct., 


25 


7 


12 


June 


80 


Debits for the Month, 


9 


00 1 ! May 


4 Cash, 


6(J 


10180 


July 


31 




: 9 


00 


" 


27 


U U It 


9 


1 


44 


Alio;. 






9 


(10 


11 




Thos. Jones, Exc. 


2(i 


3 


60 


Sept. 


3(1 




8 


00 


" 


31] Family, Butter, &c.. 


26 


4I9O 


Oct. 


31 


a 11 


9 


75 


June 


30 


Credits for the Month, 


220 


36 20 


Nov. 


3(1 




9 


43 


July 


31 




70 


11 


90 


Dec. 


31 




13 




Aug. 






34 


34 


10 


1858. 










Sept. 


30 




225 


94 75 


March 


31 


U 11 


187 


00 


Oct. 


31 


• 


35 


7 "30 


11 




Int. on value, 


22 


05 


Nov. 


30 




2(; 


4 


20 












Dec. 


31 




14 





10 












1858. 






















Jan. 


31 




15fy 


31 


40 










1 


Feb. 


28 




7e 


20 


34 












March 


31 


Milk k Cheese for year. 

Amount for the year. 
Value, per Inv. 0/1858, 


522 

305 

1847 


122 

306 


40 
00 



Pairy Account shnwsthe quantity of Butter made during the season. The Cheese is converted into its equivalent in 
Butter, f stiiii;iting 8 lbs. Cheese as equal to 3 lbs. Butter. The Family Account for Milk is reduced into its equivalent of 
Batter, allowing 10 to 12 quai'ts for 1 lb. Butter. 



Dr, 



POULTRY. 



Cr. 



1857. 










1857. 






Doz. 






April 


1 


Fowls as per Inv., 


IS 


()0 








Ee's 






May 


21 


Prod. Xo. 1, 2 months, 


5 


40 


April 


8 


Cash, 


25 


6 


00 


June 


30 


Debits for the Month, 


1 


65 


" 


30 


Family, Monthly Acct., 


6 


1 


08 


July 


31 


" " 


1 


65 


May 


4 


Cash, 


30 


I 4 


20 


Sept. 


30 


11 ti 


2 


oO 


" 


27 


" 


40 


4 


40 


1858. 










" 


31 


Family, Monthly Acct,, 


20 





60 


March 


31 


(1 11 


21 


90 


June 


3(. 


Credits for the Month, 


72 


7 


84 


" 




Int. on Value, 


1 


261 


July 


SI 


" " 


25 





50 


ii 




Gain, as per Inv. o/TSSS, 


72 


33 


Aug. 




11 u 


45 


14 


29 










I Sept. 


30 


11 11 


45 


12 


00 












Oct. 


31 


U 11 


10 


<j 


40 










1 


Xov. 


30 


11 11 


10 


11 


28 












Dec. 


31 


11 11 


26 


14 


43 












1858. 






















Jan. 


31 


It 11 


11 


8 


40 












Feb. 


28 


U 11 


16 


4 


32 












March 


31 


11 It 


35 


8 


45 












March 




Amount for the year, 


416 




















Value, per Inv. ©/"ISSS 




20 










124 


19 










124 


19 



11 

Dr. 



Cocliran^s Agricultural Boole- Keeping. 
YOUNG STOCK. 



Cr. 



1857. 










1357. 










April 


1 


Value, per Inv., 


176 


DO 


July 


31 


Credits for the Month, 


31 


00 


" 


■5i» 


Monthly Account. 


11 


70 


Sept. 


3i 


" " 


21 


00 


Dec. 


31 


Debits for the Month, 


40 


00 


1858. 










1858. 










Jan." 


31 


u u 


6:i 


00 


.March 


31 


u u 


122 


00 


March 




" " 


5m 


00 


(1 




Interest on value, 

1 


.9 


52 






Value per Inv. of 1858. 


l-iO 


00 



The Ox Team No. 2, taken from this account, were rated, by mistake, at too low a price : but it wag not deemed of siiflB- 
cient importance to amend by erratus. Tliis and other stock accounts show a loss or diminished gain, owing to the full of 
price. 



Dr. 



SHEEP. 



Cr. 





1857. 






] 


18.57. 






1 


April 


1 


Value, per Inv., 


55 10! 


June 


3!' 


Credits for the Month, 


28!00 


" 


3': 


Monthly Account. 


6188 


! July 


31 


" " 


11 60 


May 


31 


Feed, 


1|13 


1 Oct. 




11 11 


2 56 


July 




Debits for the Month, 


! 2,50' 


1858. 








Dec. 


31 


u u 


12 


50' 


Jan. 


31 


" " 


9 


48 


1858. 










March 




Value per Inv. of 1858. 


72 


00 


March 


31 


Int. on Value, 


20 
3 


75 
85 








1 





Dr. 



HOGS. 



Cr. 



1857. 








18.57. 


1 






April 


1 Value, per Inv., 


76 


00 


June, 


30 


Credits for the Month, 


3 


50 


May 


31 Prod. 1, Acct. for 2 Months, 


9 


6'> 


'Dec. 


31 


" " 


226 


10 


June 


30| Debits for the Month, 


4 


85 


1858. 










Julv 


31 


" " 


7 


50 1 


March 


31 


Value, per Inv. of 1858, 


65 


00 


An- 




11 11 


4 


501] 










Sept. 


30 


U (1 


6 


00 










Oct. 


31 




16 


00 












Nov. |30| " " i 


21 


0(") 












Dec. 


31 


11 (1 


20 


30 












1858. 






1 














March 1 31 


" " 


48 


40 












11 


• "I Lit. on Value, 


5 


32 













Dr. 



J. MEAD & CO. 



Cr. 



18.57. 
Sept. 30 



Debits for the Mouth, 



250 



00 



1857. I 

. ept. 30| Credits for the Month, 



250 



00 



Dr. 



Cochran^ s Agricultural Booh-Keepmg. 
' GARDEN A. 



12 

Cr. 



1856. 










l8o1. 






1 


~~" 


April 


30 


Labor and Team, Time-Tab. 


3 


00 


June 


30 


Credits for the Month, 


2 


15 


May 


31 


" " " 


3 


00 


July 


31 


u u 


8 


00 


June 


30 


Debits for the Month, 


1 


00 


lAug, 




(i a 


13 


75 


July 


31 


u u 


1 


00 


Oct. 




" " 


12 


90 


Oct. 




l( (( 


1 


50 












1858. 










1 










March 31 


Int. on Value, 


1 


00 i 










" 




Gam, Profit and Loss Acct. 


20 
, 36 


30 
SO 


1 






36 












80 



Dr. 



ORCHAUD B. 



Cr. 



1857. 








! 18.57. 








• 


April 


30 


Labor, Time-Table, 


1 


50 


July 


31 


Credits for the Month, 


1 


25 


Sept. 




Debits for the Month, 


3 


25 


Au". 




u u 


22 


74 


Oct. 


31 


" " 


18 


00 iSept. 


30 


U 11 


55 


85 


Dec. 




U <( 


12 30i 


Oct. 


31 


(1 (( 


198 


00 


1858. 




















March 


31 


U (C 

Int. on Value, 


1 
23 


5.0 
10 













Dr. 



FIELD C. 



Cr. 



1857. 


! 






1857. 










April 


1 


Value, Barley as per In v.. 


54 


00 


Au2:. 


31 


Credits for the Month, 


1 


25 


July 


31 


Debits for the Month, 


11 


50 


Sept. 


20 


U (1 


171 


00 


Sept. 


30 


u u 


9 


20 












1858. 




















March 


31 


Int. on Value, 


14 


00 













Dr. 



FIELD D No. 1. 



Cr. 



1857. 











1857. 








— ■ 


April 


1 


Labor and Manure, Inv., 


21 


00 


Sep^ 


30 


Credits for the Month, 


44 


10 


May 


20 


Manure, 45 Loads, 


21 


75 


Oct. 


31 


U 11 


136 


SO 


(( 


31 


Labor and Team, Time-Tab. 


22 


25 












Jvme 


30 


Debits for the Month, 


5 


50 












July 


31 


" " 


1 


50 












Sept. 


30 


U 1( 


5 


00 












Oct. 


31 


(1 11 


28 


50 












1858. 




















March 


31 


Interest on Value, 


4 


20 













Dr. 



WOOD LOT M. 



Cr. 



1857. 










1857. 










Nov. 


30 


Debits for tfee Month, 


12 


00 


Nov. 


30 


Credits for the Month, 


10 


00 


Dec. 


31 


11 u 


6 


00 


Dee. 


31 


11 II 


46 


25 


1858. 










1858. 










Jan. 


31 


(1 (1 


27 


13 


Jan. 


31 


K fl 


42 


50 


Feb. 


28 


1 


26 


88 


Feb. 


28 


II II 


38 


75 


March 


31 


11 II 
Interest on Value, 


24 

1 27 


25 
30 


March 


31 


II a 


69 


60 



13 

Br. 



CodirarHs Agricultural Booh- Keeping. 
FIELD D No. 2. 



1857. 
April 

u 

May 



June 
July 
Sept. 

Oct. 

1858. 
March 



Labor and Manure, Inv., 
Labor and Team, Time-Tab. 
Manure,' 100 Loads, 
Prod. 1, Seed Corn, 
Labor and Team, Time-Tab. 
Debits for the Month, 



31 Interest on value. 

Gain, Profit and Loss Acct. 







1857. 


n 


00 


Oct. 31 


25 


13 






15 


00 






1 


25 






22 


75 






12 


75 






8 


50 






6 


00 






42 


00 






14 


00 






73 


82 






293 


20 







Credits for the Month, 



Or. 



293 20 



293 



20 



Dr. 



FIELD D No. 3. 



1457. 




July 


31 


Oct. 


•• 


March 





Debits for the Month, 

U it u 

Interest on value, 







1867. 




12 


90 


Oct. 


31 


21 


00 






1 


40 







Credits for the Month, 



Cr. 



76 56 



Dr. 



FIELD E. 



Cr. 



1857. 
Nov. 
Dec. 

1858. 
March 







1 


1857. 






30 


Debits for the Month, 


23 


75 


May 


31 


Horse Team Pasture, 


31 


" " 


15 


00 


June 


30 


Dairy, 

Credits for the Month, 


31 


Interest on Value, 


22 


40 


July 
Aug. 
Sept. 
Oct. 
Nov. 
Dec. 
1858. 
March 


31 

30 
31 
30 
31 

31 


(( (( 

a (( 
a (1 
<i ii 

Inv., Labor for Spring Cr 





1 


75 




11 


25 




13 


25 




12 


50 




3 


88 




8 


25 




2 


00 




2 


00 




3 


00 


3p, 


38 


75 



Dr. 




BOARDING STOCK. 


Cr. 


1868. 
March 


31 


Debits for the Month, 


96 00 


1858. 
March 


31 


Credits for the Month, 


109 


28 



Dr. 






FIELD L. 




Cr. 


1858. 
March 


31 


Interest on Value, 


4 


62 


1868. 
March 


31 


Credits for the Month, 


22 


00 



Dr. 



CoclirarHs AgriGultural Boole-Keeping. 
FIELD F. 



14 

Cr. 



1857. 










1857. 










April 


30 


Lab. and Team, Time-Table, 


2 


0.0 


^ug. 


31 


Credits for the Month, 


175 


00 


-A-ug. 


31 


Debits for the Month, 


32 


00 


Nov. 


30 


U il 


2 


00 


1858. 




















March 


31 


Interest on value, 


20 


16 
















Gain, Profit and Loss Acci. 


122 
177 


84 
GO 




— 




177 










00 



Dr. 



FIELD G. 



Cr. 



1857. 
May 
June 
July 
Aug. 
Sept. 
1858. 
March 



Labor and Team, Time-Tab. 
Debits for the Month, 



Interest on Value, 







1858. 




7 


50 


March 


31 


51 


88 






9 


00 






24 


50 






44 


55 






17 


92 







Wheat on Ground, In v. 1858 



155 



35 



Dr. 



FIELD H. 



Gr. 



1857. 










1857. 










April 


1 


Wheat on Ground, Inv., 


108 


30 


Sept. 


30 


Credits for the Month, 


490 


00 


May 


31 


Labor, Time-Table, 


2 


50 


1858. 










July 




Debits for the Month, 


14 


50 


March 


31 


Manure and Labor, Inv., 


62 


25 


Aug. 




u u 


15 


75 












Sept. 


30 


U (1 


23 


00 












Dec. 


31 


It l( 


5 


00 












1858. 




















Jan. 


31 


i( « 


16 


00 












Feb. 


28 


11 (1 


19 


50 












March 


31 


(C (( 


21 


75 
















Interest on Value, 
Gain, Profit and Loss, 


22 
303 

652 


40 

55 

25 








552 












25 



Dr. 



FIELD J. 



Cr. 



1857. 




April 


8 


" 


24 


II 


30 


May 


31 


July 




Aug. 




Sept. 


30 


1858. 




March 


31 



Cash, Clover and Timothy, 

Prod. No. 1, Seed Oats, 

Labor «fc Team, Time-Table, 
11 (I II 

Debits' for the Month, 



Interest on Value, 







1858. 




14 


50 


Sept. 


30 


16 


00 


Dec. 


31 


89 


00 






1 


00 






8 


00 






6 


75 






23 


00 






22 


40 







Credits for the Month, 



171 
12 



15 
Dr. 



OoclirarCs Agricultural Booh-Keeping, 
FIELD K. 



Cr. 



.1857. 










1857. 










April 


8 


Cash, Plaster, 


3 


75 


July 


31 


Credits for the Month, 


160 


50 


(( 


30 


Labor and Team, Time-Tab. 


2 


00 


Aug. 




U 11 


10 


12 


June 


30 


Debits for the Month, 


12 


00 


Sept. 


30 


11 It 


4 


00 


July 


31 


11 u 


13 50 


Oct. 


31 


11 it 


7 


50 


1858. 
Uarch 


31 


Interest on Value, 


21 


56 


Nov. 


30 


(1 4( 


4 


00 


(( 




Gain, Profit and Loss, 


133 
186 


31 

12 




















186 12 



TRIAL BALANCE, 

April 30th, 1857. 



OBBITS. 


NAMES OF ACCOUNTS. 


CHEDITS. 


285 
5099 


00 
50 
00 
00 
10 
00 

21 

50 
50 

00 
25 
65 
25 

50 
45 
50 
00 
70 
88 
00 
00 
50 
00 
00 
13 
00 
30 
50 
75 

17 


James Earl, 


8633 

105 

295 

50 

79 
67 

9 

59 

144 

6 
18 

6 

9476 


P5 


Real Estate, 




432 


Furniture, 




515 


Implements, 




215 


Cash, 


76 


860 


Bills Receivable, 






Bills Payable, 


00 


135 


Family, 




1 


General Expense, 




22 


Manure, 






Thomas Jones, , 


00 


50 
186 


Thomas Arnold, 

Produce No. 1, 


45 


7? 


Produce No. 2, 


70 


11 


Feed Account 


38 




Labor, 


50 


413 

126 
844 


Horse Team Account, 

Ox Team Account, 

Dairy Account, 


75 
38 
22 
08 

17 


18 


Poultry, 


187 
60 


Young Stock, 

Sheep Account, 


*^(\ 


Hog Account, 


3 


A, 


1 


B, 


54 


C, 


21 


D No. 1, 


f>7 


D No. 2, 


2 
108 


F, 

H, 


69 


J, 


5 


K, 


«476 





When an account is equal in its debits and credits, it 
ia not necessary to enter it in the Trial Balance, as it 
would not vary the result. 

In the Trial Balance of March, the amounts for the 
year are entered, but the Trial Balance haying been 
taken monthly, the general Trial Balance for the year is 
unnecessary. ! 



TRIAL BALANCE, 

March 31st, 1858. 



285 

5611 

477 

572 

1972 

1538 

60 

987 

59 

18 

61 

26 

77 

1( 

711 

86 

605 

250 

77 

635 

51 

359 

107 

219 

16 

59 

88 

109 

219 

35 

61 

54 

155 

248 

13f 

52 

4 

123 

32 

96 



17923159 



NAMES OF ACCOUNTS. 



James Earl, . . . . . 

Real Estate, 

Furniture, 

Implements, 

Cash, 

Bills Receivable,. 
Bills Payable, . . . 

Family, 

General Expense, 

Interest, 

Manure, 

Thomas Jones, . . . 
Thomas Arnold, . 
Produce No. 1, . . 
Produce No. 2, . . 
Feed Account, . . . 
Horse Team Acct. 
Ox Team Acct. . . 
Ox Team No. 2, . . 

Dairy Acct 

Poultry, , 

Young Stock,. 

Sheep Acct 

Hogs, 

A, 

B, 

C, 

DNo. 1, 

D No. 2, 

DNo. 3, 

E, 

F, 

G, 

H, 

J, 

K, 

L, 

M 



Robert Woodgrove, 
Boarding Stock, . . . 



86£ 



1818 51 



95 



263 
295 
629 

564 
28 
84 

1154 
606 

85 
387 

45 

11 
404 
104 
162 

44 
229 

36 
277 
172 
180 
293 

76 

57 
177 



490 00 



184 
186 



207 



109 



00 
00 
40 

38 
95 
00 

61 
31 
14 
50 
77 
26 
65 
19 
00 
64 
60 
80 
64 
25 
90 
20 
56 
88 
00 



17923 59 



OR 

STATEMENT OF AVAILS AND LIABILITIES. 

Makch 31st, 1858. 



When the Books were opened on the first of April, a valuation of property was made out, and 
Avails and Liabilities arranged under the head of Inventory, and as it is desirable now, at the close 
of March, to ascertain the result of the farming operations of the year, we proceed to make a new 
estimate of property at its present value, and arrange it in order as in April. 

This is a plain, common sense transaction, unconnected with any system of balancing or closing 
Ledger Accounts, and that Book is used only in the making out of this Inventory, to ascertain the 
balances of Bills Rece^ivable, Bills Payable and Personal Accounts. The difference between the 
Avails and Liabilities, is the farmer's net worth, and compared with his net worth in April, w 1 
show whether his avails have been increased or diminished, and how much. 

James EarVs Avails are — 



Real Estate — Comprising the following Divisions ; 

House and Lot, 

Barn and Sheds, 

Garden A, 

Orchard B, 

Field C, 



" E, 

" F, 

" G, 

" H, , 

" J, 

" K 

" L, 

" M, 

" N, 

Boards and Rails, 



Implements — As per special Inventory, 

Furniture — As per Mary Earl's Inventory, .... 
Family Stores — " " " .... , 

Horse Team — Value of 3 Horses, 

Ox " " Fatting Cattle 

" " " Young Team, 

Dairy — " 10 Cows 

Young Stock — " 8 Young Cattle and a Colt, , 
Sheep — " 17 Sheep and 13 Lambs,. .. 

ITogs — " 8 Store Hogs and 2 Sows, ., 

Poultry — " 70 Hens and 6 Turkeys, 

Produce ITo. 1 — 150 bush. Wheat, a70c 

247i " Corn, a37ic 

300 " Oats, a28c 

175 " Barley, a60c 

Fodder, 

20,000 lbs. Hay, (10 tons,) a$7, 



Amount carried forward, 



1350 


00 






575 


00 






100 


00 






350 


00 






200 


00 






280 


00 






320 


00 






288 


00 






288 


00 






320 


00 






320 


00 






300 


00 






66 


00 






390 


00 






425 


00 






39 


75 


5611 


75 






515 


00 






470 


00 






125 


00 






265 


GO 






165 


00 






65 


00 






306 


00 






140 


00 






72 


00 






65 


00 






20 


00 


105 


00 






92 


72 






84 


00 






105 


00 






18 


00 






70 


00 


474 


72 






8294 


47 



58 



Cochran^s Agricultural Booh-Keepi7ig, 
INVENTORY— (7o?i^mwed 



Amount brougcht forward. 



Produce No. 2 — 240 bush. Potatoes, aSOc , 

76 " Apples, a50c 

60 " Turnips, al2c , 

G Breaking, Fallowing and Sowing, 

E Breaking up for Spring Crop, 

H Manuring and Plowing, 

Manure — For value, , 

Cash — Amount on hand 

Bills Receivable — Amount on hand, , 

Thomas Arnold — For his indebtedness, 

Moht. Woodgrove — " " 



Amount of Avails, 



LIABILITIES. 



Bills Payable — Note as per Ledger, 
Thomas Jones — Due to him, 



Net worth March 31st, 1858, 
" " April 1st, 1857, , 



Increase, 







8294 


47 


72 


00 






38 


00 






7 


20 


117 
155 


20 






35 






38 


75 






62 


25 






32 


75 






153 


84 






1275 


00 






77 


14 






32 


14 


10238 


89 


235 


00 






68 


00 


293 


00 






9945 


89 






8348 


95 


1596 


94 



This Inventory would form the opening accounts ©f the new Ledger, in continuing the Books of 
Mable Grove Farm for the ensuing year. 



PROFIT AND LOSS. 



It is desirable not only to ascertain the present worth of the farmer, but also the sources of his 
gain or loss. 

It will be obvious that we can determine nothing in regard to the Profit or Loss arising from any 
species of property, unless in connection with what it has cost and produced. We also consider its 
present value — thus by turning to Horse Team Account, it will be found debited with its value in 
185*7, $395, and with its cost during the year. On the other hand, it has been credited with the 
colt and team work, and to this must be added its present value from the Inventory of 185S, which 
is $265 ; and now the debits and credits compared, show an excess of credits amounting to $47.95, 
which amount is c/ain. 

The value of the Fields having been entered to Real Estate, these are only to be credited from the 
Inventory, where a crop is in the ground, or preparation has been made for one ; in this case, an 
investment has been made, the result of which is to be hereafter realized ; and consequently, such 
field is to be credited with the value of the labor, seed, tfec, bestowed upon it. 

By carrying the loss to the credit and the gain to the debit of the accounts to which they belong 
in the Ledger, the two sides will equal each other. This is termed balancing. Several examples of 
this are given, but the process is wholly unnecessary, and unconnected with any practical result. 



Statement of Gain and Loss on Property and Expense Accounts for the Year. 



LBDG'K 


TITLE OF ACCOUNTS. 


March 31st, 1858. 


DBS, AND CBS. 


DIFFERENCE ( 


CARRIED OtTT. 


PAGB. 


COMPARED. 


NET LOSS. 1 


NET GAIN. 


1 


Furniture Account, 


Amount of Debits, 


477 


60 














" Credits, 


470 


00 


7 


60 






1 


Implement Account, 


Amount of Debits, 


572 


65 














" Credits, 


615 


00 


57 


65 






3 


Familv Account, 


Amount of Debits, 


987 


45 














" Credits, 


754 


40 


233 


05 






3 


General Expense, 


Amount of Debits, 


59 


01 














Credits, 





00 


59 


01 






4 


Interest Account, 


Amount of Credits, 


564 


38 














" Debits, 


18 


20 






546 


18 


6 


Produce Acct. No. 1,. .. . 


Amount of Debits, 


1683 


45 














" Credits, 


1629 


33 


54 


12 






7 


Produce Acct. No. 2, . . . . 


Amount of Credits, 


723 


51 














" Debits, 


711 


05 






12 


4(5 


V 


Feed Account, .... .... 


Amount of Debits, 

" Credits, 


86 
85 


45 
14 


1 


31 












9 


Horse Team Account, . . . 


Amount of Credits, 


652 


50 














" Debits, •. 


605 


55 






46 


95 


9 


Ox Team Account, 


Amount of Debits, 


250 


23 














" Credits, 


210 


77 


39 


46 






9 


Ox Team No. 2, 


Amount of Debits, 


77 


75 














" Credits, 


76 


26 


1 


49 






11 


Young Stock Account, . . 


Amount of Debits, 


359 


22 














" Credits, 


302 


00 


57 


22 






11 


Sheep Account, 


Amount of Credits, 


116 


64 














" Debits, 


107 


61 






9 


03 


11 


Hog Account, 


Amount of Credits, 

Debits, 


294 
219 


60 

47 






75 








13 


10 


Poultry Account, 


Amount of Credits, 


124 


19 














" Debits, 


51 


86 






72 


33 


10 


Dairy Account, 


Amount of Credits, 


710 


65 














" Debits, 

Amount carried forward, 


635 


73 




91 


74 


92 






510 


837 


00 



60 GoclirarHs Agricultural Boolc-Keepmg. 

STATEMENT OF GAIN AND LOSS— Continued. 



ledg'b 

PAGE. 



12 
12 
12 
12 
13 
13 
13 
14: 
14 
14 
15 
13 
12 
13 



TITLE OF ACCOUNTS. 



Garden A, . 
Orchard B, 
Field C, ... 



Field D No. 1,... 

Potatoe Crop, 
Field D No. 2, . . . 

Corn Crop, . . 
Field D No. 3, . . . 

Turnip Crop, . 
Field E, , 



Field F, . 
Field H, . 
Field J, . 
Field K, 
Field L, . 



Wood Lot M, .. 
Boardin^C Stock, 



James Earl, 



aiARCH 31ST, 18o8i 



Amount bro't forward. 
Amount of Credits, 

" Debits, .... 
Amount of Credits, 

" Debits, .... 

Amount of Credits, . . . 

" Debits, .... 
Amount of Credits, 

" Debits, . . . 
Amount of Credits, 

" Debits, .... 

Amount of Credits, .... 

" Debits, 

Amount of Debits, 

Credits, 

Amount of Credits, 

" Debits, 

Amount of Credits, 

" Debits, 

Amount of Credits, .... 

" Debits, 

Amount of Credits, 

" Debits, 

Amount of Credits, 

" Debits, 

Amount of Credits, 

" Debits, . 

Amount of Credits, .... 

" Debits, 



Amount of Loss and Gain. 
For net oain, 



36 
16 

277 

59 

1Y2 

88 

180 

1 09 

293 

219 

76 

35 

96 

61 

177 

54 

552 

248 

184 

130 

186 

52 

22 

4 

207 

123 

109 

96 



DIFFERENCE CARRIED OUT. 



NET LOSS. I 1 NET GAIN. 



610 91 



510 
1596 



2107 



85 



837 
20 

217 
83 
71 
73 
41 
35 

122 

303 
53 

133 
17 
83 
13 



2107 



00 
30 
99 
55 
20 
82 
26 
48 
84 
55 
35 
31 
38 
54 
28 
85 



2107 85 



This amount carried to the credit of James Earl's account, will show his present worth to be the same as in the general 
Btatement of avails and liabilities. 



Dr. 



JAMES EARL. 



Cr. 



1857. 








1857. 










April 


1 


Liabilities as per Inv., 


285 00 


April 

1858. 


1 


His Avails as per Inv., 


8633 


95 










March 


31 


Gain, Profit and Loss Acct., 


1596 


94 



THIS WOEK AS A SCHOOL BOOK. 



An objection to the introduction of this work as a School Book, may seem to exist in the fact 
that the system is here applied to farming operations only. 

To this it is answered, that all other works on Book-Keeping are in hke manner applied almost 
wholly to the business of the merchant. And furthermore, that the principles common to all 
accounts may be learned much more readily from this system, than from those apphed to mercantile 
accounts ; inasmuch as they are all herein contained, and more fully elaborated and applied to a 
greater variety of accounts — and the young farmer, acquainted with this system, may enter the 
counting room of the merchant and keep his books more successfully than the merchant's clerk 
can keep those of the farmer. 



MODIFICATIONS, 



Modifications of the general system exhibited in this work, may sometimes be desirable to 
adapt it to particular circumstances. 

On farms where several teams are used, a general Ledger account for the whole, will be more 
convenient than a seperate one for each. To this end, number the teams in order, and let the 
Time-Table be extended in the columns for totals of team work, so that there shall be one for 
each team — and number the columns to represent these respectively — at the close of the day, let 
the Labor and Team work be entered to the debit of the fields, (fee, and to the credit of the 
teams. 

The Ledger Account for Teams should be ruled on the Debtor and Creditor sides with parallel 
^ulings corresponding to the number of teams, after the manner of the Produce Accounts. — 
"When the Time-Table is posted and also the Day-Book entries for Feed and charges, the ac- 
count will exhibit, as in the example following, the comparative etate of each team and the 
entire result of the whole. 

The grain fields, the pasture fields and the grain crops may be treated in like manner, and 
thus the Ledger accounts wall be condensed and reduced in number. Dairy Account may be 
credited with Milk, Butter and Cheese, and seperate columns ruled for each, or the whole may 
be estimated according to the proportionate value of the principal product. 

Fatting Stock, and Breeding Stock Accounts are kept in the same manner as any other Stock 
Account, and require no further illustration. If a number of cattle are fed and it is desirable 
to know the particulars in regard to the different kinds, they may be classed and numbered, and 
80 also with Brood Mares. 

'So Index is kept to this Ledger — as this was deemed unneceessary — the system on the most 
extensive farms connot occupy more than 60 pages, and half that number is sufiieieat for ordi- 
nary farms. The reference from the Ledger to the Day-Book is by dates. 

The retail credit system, whereby many farmers are continually anticipating the avails of 
their labors, and moi'tgaging their crops in driblets here and there, is so injurious to their inter- 
ests, that all recognition of it was purposely avoided in this work. Better sell stock or give a 
permanent mortgage at once, at any rate of interest, than pay the cost and penalties connec- 
ted with this system. But those who wish such accounts, have examples of the manner of keep- 
ing them, in the personal accounts of this Ledger. 



62 
Dr. 



Cochran^s Agricultural Book-Keejping. 
GRAIN AND HAY FIELDS. 





1 

30 

31 


Crops, Ac, as per Inv., 
Debits to this date, 

Interest on Value, 
Gain, Profit and Loss, 


Field H. 
Wheat. 


Field C. 
Barley. 


Field D, 2 
Corn. 


Field J. 
Oats. 


Field K. 
Hay. 


Field F. 
Hay. 


Amount. 


1851. 
April 
Nov. 

1858. 
March 


108 
55 

62 

22 
303 

552 


30 

75 

25 
40 
55 

25 


54 

20 

14 

83 

112 


00 
10 

00 
55 

25 


12 
133 

14 

13 

293 


00 
38 

00 
82 

20 


108 

22 
53 

i 184 


25 

40 
35 



00 


31 

21 
133 

186 


25 

5& 
31 

12 


34 

20 
122 

111 


00 

16 

84 

00 


234 

383 

62 
114 

110 

1564 


30 
33 

25 
52 

42 

82 



Dr. 



TEAM ACCOUNT. 





1 

30 

31 
30 
31 

30 


Value as per Inv., 

Feed for the month, 

Shoeing, 


H. Team, 
No. 1. 


H. Team, 

No. 2. 


Ox Team 
No. 1. 


1 
Ox Team 

No. 2. 


Amount. 


1851. 
April 

u 


250 
12 

2 

13 
12 
11 
10 

12 

8 
39 

312 


00 
50 
50 
00 
00 
00 
50 
15 
00 
15 
00 

00 


225 
12 
2 
13 
12 
11 
10 

12 

1 
39 


00 
50 
50 
00 
00 
00 
50 
15 
00 
88 
31 

50 


120 
12 

11 

8 
8 
8 

9 

4 

30 

211 


00 
00 

50 
00 
00 
50 

25 

20 
43 

88 


110 
12 

11 

8 
8 
8 

9 
3 

21 

198 


00 
00 

50 
00 
00 
50 

25 
85 
40 

50 


105 
49 
5 
49 
40 
38 
38 
1 
42 
24 

136 

1128 


00 

00 

00 


May 


Feed for the Month, 


00 


June 




00 


July 


U (4 


00 


Aug. 


U IC 


00 




Shoeing, 


50 


Sept. 


Feed for the Month, 


50 


u 


Interest on Value, 


68 


(i 


Gain as per Profit and Loss, 


20 










346 


88 



PRACTICAL RULES FOR MEASURING GRAIN, CISTERNS, 
LOGS AND CATTLE. 



2150 cubic inches make one U. S. standard bushel. For practical purposes, a foot is to a bushel, 
as 4 is to 5. Therefore, to convert feet into bushels, multiply by 4 and divide by 5. 

Example: — A bin is 8 feet long, 4 feet wide, and S^ deep. How much grain can it hold? 

Solution : — 8 v^ 4 x 3^^112, the number of feet, and 112 x 4^^5=89.6 bushels. Answer. 

To find the contents of a pile of grain on the floor. Make the pile in the form of a pyramid or 
cone, and multiply the area of the base by -J- of the height. 

To find the area of the base, if it is rectangular, multiply the length by the breadth ; if round, 
multiply the square of the diameter, by the fraction .1854. 

Example: — A conical pile of grain is 10 feet in diameter, and 5 feet high. How many bushels 
does it contain ? 

Solution : — 10 squared is 100, and 100 M .1854=18.54, and 18.54 x 1 2-3=130.9, the number of 
cubic feet, and 130.9 x 4-^5=104.12 bushels. 

To find the amount of boards that can be made from a log ; multiply the diameter in inches of 
the small end, by ^ of the diameter, and the product, multiply by the feet in length, and divide the 
product by 12. 

Example : — A log is 30 inches in diameter, and 16 feet long; How many feet of board will it 
make ? (See opposite page ) 



CocJiran^s Agricultural Booh-Keeping. 
GRAIN AND HAY FIELDS. 



63 
Cr. 









Field H. 


Field C, 


Field D, 2 


Field J. 


Field K. 


Field F. 


Amount 








Wheat. 


Barley. 


Corn. 


Oats. 


Hay. 


Hay. 


ISST. 


4 


Harvested as per D. B., 
















July 


















156 


00 






156 


00 


Aug. 


A- 


u u 






















175 


00 


175 


00 


Sept. 




" and Thresh, out, 


460 


00 


156 


00 






144 


00 










760 


00 


" 




" Fodder, 


30 


00 


15 


00 






27 


50 










72 


50 


Oct. 


31 


" as per Day-Book, 










293 


20 














293 


20 


1858. 


































March 


31 


Credits for Pasture, 






1 


25 






12 


50 


30 


12 


2 


00 


45 


87 


(1 




Value as per Inv., 


62 


25 






















62 


25 








552 


25 


1*72 


25 


293 


20 


184 


00 


186 


12 


177 


00 


1564 


82 



TEAM ACCOUNT. 



Cr. 



1857. 
April 
May 
June 
July 
Aug. 
Sept. 



Work, as per Time-Table, 



Value, as per Inv., , 



H. Team, 
No. 1. 



18 
19 
20 
21 
22 
22 
250 



372 00 



H. Team, 
No. 2. 



18 
19 

20 
20 
21 
22 
225 



846 50 



Ox Team 
No. 1. 



120 00 



211 88 



Ox Team 

No. 2. 



14 
15 
14 
15 
15 
14 
110 



25 
00 
25 
00 
75 
25 
00 



65 

68 
69 

72 

75 

73 

705 



198 50 1128 88 



Solution;— ^Q V, 15=450, which multiplied by 16, and divided by 12, gives 600 feet, Anmer. 

To ascertain the -weight of cattle while living: 

■Multiply the girth in feet, by the length on the back, from the bone of the tail which plumbs 
the hinder part of the buttock, to the fore part of the shoulder blade, and multiply the produce 
by 31 when the animal measures more than 7, and less than 9, feet in girth, and by 23, when 
less than 7, and more than 5; by 16, when less than 5 and more than 3; by 11, when less 
than 3. 

Example: — Girth of Ox 6 feet 4 inches, length, 5 feet 3 inches which multiplied together 
gives 31 superficial feet, and multiplying that by 23, gives 713 pound, weight of beef. 

This rule gives the 4 quarters, sinking the offal. 

A deduction of one pound in 20 must be made for half fatted cattle, and 1 in 20 for cows that 
have had calves. 

To measure a Cistern multiply the square of the diameter in inches by the fraction .7854, and 
the produce by the depth, and divide the result by 231, and the quotent will be the contents in 
gallons, which, divided by Z\\ gives the barrels. 

Example; — A Cistern is six feet in diameter, and ten feet deep: how much water will it 
hold ? 

Solution: — 72 squared, is 5184, and that multiplied by .7854 gives 4071.5 nearly, which mul- 
tiplied by 120, (the inches in depth,) gives 488580, which divided by 231, gives 2115 nearly, 
and that divided by 31i, gives 67 barrels, and 9 gallons. 



^PI>E]SrDIX. 



INFORMATION FOR THE FARMER. 



COMPILED FROM VAEIOUS AUTHORS, AND KINDLY FURNISHED FOR THIS WORK BY 

MR. DAVID COWAN, DETROIT. 



The design of Agricultural Chemistry is to investigate — 

1st. The relations of vegetables to the air and soil in which they grow. 

2nd. The relations of vegetables to animals. 

Neither vegetables nor animals create matter, and as every portion of their structure is derived 
either from the air or from the soil, it is manifestly important to know the nature of the materials 
which, as food, enter into their composition. 

Animals and plants are composed of fifteen simple substances, and in general, four of these build 
up nineteen-twentieths of their structure. The life, health, and growth, of vegetables are dependant 
upon three properties, the temperature and moisture of the air, the composition and temperature 
of the soil, and upon the presence of solar Hght. 

The atmosphere is principally composed of two invisible gases called oxygen and nitrogen, in 
about the proportion of four-fifths of the latter, and one-fifth of the former ; these are called simple 
bodies — being incapable of division or decomposition. Carbonic acid gas, a compound substance, 
consisting of two parts oxygen and one of carbon, is found to constitute about one-thousandth part 
of the atmosphere. Water also, in the form of an elastic fluid, exists in it, but so slightly united 
with the other elements, that a change of temperature produces a change in its proportions, while 
the nitrogen, oxygen and carbonic acid, preserve nearly the same proportions. 

Nine-tenths of the food of vegetables is composed of — 

Carbonic Acid — a union of Carbon and Oxygen. 
Water, " Oxygen and Hydrogen. 

Ammonia, " Hydrogen and Nitrogen. 

Carbon, Oxygen, Hydrogen and Nitrogen, are the organic elements of vegetables and animals, 
and in ever/ 100 lbs. weight of all cultivated vegetables — dried — we have, by analysis : 



From 40 to 50 lbs. of Carbon, 
" 35 to 45 " Ox) 
" 5 to *? " Hy( 
"1-10 to 3 " Nitrogen. 
" 2 to 10 " Ash, including Inorganic Elements. 



j^ ' (• Organic Elements, 
ydrogen, J » 



The composition of some important yegetables is given in the following table : 

CARBON. 

Lbs. 

In 100 lbs. of Wheat, 46.1 

" " Oats - 50.r 

" « Wheat Straw, 4S.4 

" " Oat Straw, 50.1 

" " Red Olovtir Hay, 47.4 

" " Potato, 44.0 

»' " Turnip, 42.9 

" " Tellow Peas 46.5 

" " Pea Straw, 45.8 

" « Jerusalem Artichoke, 43.3 6.8 48.3 1.6 6.0 

From the above table, it will be seen that Wheat obtains (per 100 lbs.) from Carbonic Acid, 
Water and Ammonia, 91.6 lbs., and only 2.4 lbs. from the earthy inorganic elements. 



HYDROGEN. 


OXYGEN. 


KITROGEN. 


ASH. 


Lbs. 


Lbs. 


Lbs. 


Lbs. 


5.8 


43.4 


2.3 


2.4 


6.4 


86.T 


2.2 


40 


5.3 


88 9 


.4 


7.0 


5.4 


89 


.4 


51 


5.0 


87.8 


2.1 


7.7 


5.8 


44.T 


1.5 


4.0 


55 


42.3 


1.7 


76 


6.3 


40.0 


4.2 , 


8.1 


5.0 


85.6 


2.8 


113 



Appendix. 65 



Lbs. 


■\Voody Fibre. 


Sug. Starch. 


Gluten, 


Ac. 


Oils or Fats. 


Saline Ingre- 


Weight. 


Lbs.. 


Lbs. 


Lbs. 




Lbs. 


dients. 


1503 


225 


825 


150 to 220 


80 to 60 


80 


1700 


340 


850 


230 




95 


60 


1800 


270 


1080 


216 




45 


36 


1800 


270 


900 


216 




90 to 170 


2T 


1600 


130 


800 


380 




45 


45 


13500 


675 


1620 


300 




45 


120 


45000 


1850 


4500 


540 




130 


400 


56000 


1680 


5600 


840 




200 


560 


3400 


1020 


1360 


240 




70 to 170 


220 


4500 


1120 


1800 


420 




135 to 225 


400 


4500 






1500 









AVBEAGK PEODTICE OF NUTRITIVE MATTER OF DIFFERENT KINDS FROM AN ACRE OF THE FOLLOWING CROPS : 

Bush, per 
Acre. 

"Wheat,. 25 

Oats 40 

Barley, 35 

Corn, 80 

Peas, i5 

Potatoes,-.- 6Tons. 

Turnips, 20 " 

Carrots, 25 " 

Meadow Hay, \}4 " 

Clover Hay, 2 " 

Drumhead Cab'ge,.20 " 

Woody fibre, starch, sugar and gum, are composed of carbon, hydrogen and oxygen, united in 
almost identical proportions — the same weights of the same substances differently conjoined ! 
Qluten and vegetable albumen appear to be as closely related as starch and sugar ; they consist of 
the same elements united in the same proportions — carbon, hydrogen, oxygen and nitrogen. 

The ash contains the inorganic elements of plants, and though these enter into their composition 
in very small proportion, there is no longer any room for doubt that they are essential parts of 
their substance ; without them they cannot live a healthy life, or perfect all their parts ; and it is as 
much the interest of the husbandman to supply these inorganic substances when they are wanting 
in the soil, as it is to place within the reach of the growing plant, those decaying vegetable matters 
which are most likely to supply it with organic food. 

Before any solid can enter into the composition of vegetables, it must be in a state of solution. 
The solids contained in solution, which enter into the structure of plants, are ten — Sulphur, Potash, 
Phosphorous, Soda, Lime, Magnesia, Iron, Flint, Chlorine and Iodine. 

TABLE OF MINERAL SUBST.\NCES TAKEN FROM THE SOIL BY VARIOUS CROPS GROWN UPON AN ACRE 
RESPECTIVELY. (bT BOUSSINGAULT.) 

Dry 

Crops. 

Lbs. 

Potatoes, 2828 

Beet Roots, 2908 

Potato Tops, 5042 

Wheat, 1052 

Wheat Straw, '.hh'd 

Oats, 975 

Oat Straw, 1176 

Clover, .- 3698 

Peas, 915 

, (Horse,) 1944 



Ashes. 


Ashes. 


Phos. 


Sulph. 


Chlorine. 


Lime. 


Magne- 


• Potash 


SUicia. 


Ox. Iron, 


per cent. 


per acre. 


Acid. 


Acid. 






sia. 


and Sod. 




Alumma. 


Lbs. 


Lbs. 


Lbs. 


Lbs. 


Lbs. 


Lbs, 


Lbs. 


Lbs. 


Lbs. 


Lbs. 


4.0 


113 


13 


80 


3.0 


2 


6 


58 


6 


17.0 


6.3 


183 


11 


3.0 


90 


13 


8 


82 


15 


4.75 


6.0 


303 


33 


7.0 


4.0 


7 


5 


135 


89 


16.0 


2.4 


25 


12 


0.3 


— 


0.8 


4 


7 


0.4 





7.0 


179 


5 


1.5 


1.0 


15 


9 


17 


121 


1.75 


4.0 


89 


6 


0.4 


0.2 


12 


8 


5 


21 


0.6 


5.1 


60 


1.5 


2.5 


8.0 


5 


15 


17 


24 


1.0 


7.7 


284 


18 


7.0 


7.0 


70 


18 


77 


15 


0.9 


8.1 


28 


8 


1.2 


0.3 


3 


3 


10 


0.6 


— 


3.0 


58 


20 


0.75 


0.5 


3 


5 


26 


03 


— 



The above and following table will show the farmer the necessity of a judicious rotation of 
crops. In 100 lbs of the ash of the following vegetables, the proportion of Potash and Soda, 
Lime and Magnesia and Flint are given under their respective heads : 

Potash and Lime and uii^t 

Soda. Magnesia. -^"™- 

Oat Straw and Seed, 34 lbs. 

„ „ „ ) Wheat Straw, 22 " 

Fliut Plants, ■{ Barley, Straw and Seed, 19 " 

Rye Straw, 18 " 

Tobacco, 24 " 

T ,, „ T> . „ ) PcaStraw, 28 " 

Lime and Magnesia Plants,-.. \ p^j^t^ ^^^y^^^ 4 « 

Clover,- 89 " 

t Indian Corn, 71 " 

_ an 1 Turnips, 82 " 

Potash and Soda Plants, -< gggtg 83 " 

( Potatoes, (Tubers,) 85 " 

NoTB. — The highest numbers enclosed, show the predominant article in the composition of each plant. 
Observe that Hay partakes of the character of the three classes. 

An acre of Clover abstracts from 70 to 90 lbs. of Lime. 

" "Hay, " " 30 to 50 " " 

" " Wheat Straw abstracts from 15 to 20 " " 

" " Oat Straw, 10 to 18 " 

From an acre, a good crop of Wheat will abstract, in the straw alone, from 120 to 150 lb.?, of Flint. 
'An acre of Oats, Seed and Straw, " " " 40 to CO " "- 

" Mangel Wurtzel and Beets, " " " 12 to 18 " " 



4 lbs. 


63 lbs. 


7 " 


61 " 


■25 « 


55 " 


16 " 


64 " 


67 " ) 


8 " 


64 " 


8 " 


59 " f 


■ 86 " 


56 " ) 


5 " 


6 " 


18 " 


18 " 


" 


12 " 


" 


14 " 


" 



66 Appendix. 



Of Potash, Soda and Magnesia — An acre of Clover abstracts from 90 to 100 Iba. 

" " Beet Root and Mangel Wurtzel, 80 to 100 " 

" " Potato Tops, 130 to 150 " 

" " Of grain and Straw of Wheat, 30 to 50 " 

M ANUKES. 



In a ton of fresh Horse Manure are — 
400 lbs. of Vegetable and Animal Matter. 



40 ' 


' Flint. 


7 ' 


' Potash. 


U ' 


' Soda. 


■if- ' 


' Iron. 


3 ' 


' Lime. 


2 ' 


' Magnesia. 


4 • 


' Phosphorus 


f ' 


' Sulphur. 



Comparison of llanures. 

Farm yard Manure being taken as equal to 100 lbs. 

Solid Cow dung, " " 125 " 

" Horse " " " 73 " 

" Pig, " " " 63 " 

" Sheep, " " " 36 " 

" Pigeon, " " " 5 " 

Cow Urine, " " 91 " 

Horse " " " 16 " 

Fresh Bones, " " 1i " 

Note.— Thus it will be seen that 73 lbs. of horse duns is as good as 125 lbs. of cow dung. Also, that 16 lbs. of hors« 
urine is as valuable for manure as 91 lbs. of cow urine ; but observe that a cow voids over 20 lbs. in a day, and a horse 
3 lbs. a day. 

In 1000 lbs. of horse urine are 45 lbs. of soluble saline and mineral ingredients, and 31 lbs. of 
a substance called urea, which resolves itself into Carbonic Acid and Ammonia. In 1000 lbs. of the 
urine of the cow are — of the saline and mineral ingredients, 43 lbs., and of urea, 18 lbs. A horse 
will void about 3 lbs. urine in a day, which, from November to March, will be about 450 lbs. — 
containing 14 lbs. urea, and 20 lbs. of soluble sohds, which is worth 200 lbs. guano. A cow void 
from 20 to 40 lbs. urine in a day, and if we take the lesser number for five months, we shall have 
64 lbs. urea, and 130 lbs. of soluble sohds, which are worth 500 lbs. guano. (Guano is worth from 
$40 to $50 per ton.) 

In using urine as a top dressing for grass, it should be diluted with from 3 to 5 parts water ; it 
may be collected in tanks and conveyed to the field in water carts, and if spread regularly over the 
pasture, it will yield from one-third to one half increase. Leached ashes is very valuable manure, 
as a top dressing on old pastures, especially upon clay soils ; it breaks it up and renders it friable, 
by letting in the air, where it would otherwise be excluded, and causes it to yield its nutritious 
properties to the roots of plants. From 8 to 10 wagon loads to an acre would yield nearly 25 per 
cent, profit a year, for several years. Unleached ashes would give more than twice as much, but a 
few applications would render the soil perfectly barren. Ground bones are very valuable manure 
for cow pasture. 

COMPARATIVE VALUE OF FOODS FOR CATTLE MEADOW HAT EKING THE STANDARD. 

Water 

in 
1000 lbs. 

Ordinary Meadow Hay, - 110 

Fine quality " " 140 

Eed Clover Hay, second year,... 101 

" " Cut in bloom, gr T50 

Wheat Straw, 200 

Oat " 210 

Pea " 85 

Tctches cut in bloom, and dried into Hay, 110 

Drum Cabbage, 928 

Field Beet or Mangel Wurtzel, 878 

Carrots, 8T6 

Jerusalem Articholtes, 792 

Potatoes, 659 

White Peas, (dried,). 86 

Oats, 208 

Field Beans, 79 

Swedes, 910 

Linseed Cake, 134 

The above table informs us that 10 lbs. good Hay, equals, in nutritious properties, 67 lbs. Turnips 
—38 lbs. Carrots — 31 lbs. Potatoes — 54 lbs. Field Beets— 6 8-10 lbs. Oats, or 38 lbs. of Oat Straw, 

USUAL ALLOWANCE FOR A FARM HOESK IN TWENTY-FOUR HOURS. 

Hay, 22 lbs. (Hay, 11 lbs. (Hay, 11 lbs. 

Straw, 5i " ) Straw, 5^ " ) Straw, 5i " 

Oats, 7iorlf gals.""^ ) Oats, 7i " °^ ) Oats, 7^ " 

( Mangel Wurtzel, . . .44 " ( Carrots, 40 " 



Nitrogen in 


Theoretical 


lOOOlbs. of the 




undried article. 


Value. 


11 


1000 


13 


9S0 


15 


750 


16 


8110 


8 


4000 


8 


3800 


18 


640 


11 


1010 


8 


4110 


2 


5480 


8 


8820 


8X 


8483 


s% 


8190 


38 


270 


17 


680 


51 


230 


17-10 


6700 


52 


220 



Appendix. 



67 



100 lbs. Hay eaten by a horse, furnishes 170 lbs. manure. In consequence of the absorption of 
moisture after being eaten, and as dry food requires this moisture before it can yield its nutriment, 
the importance of steaming or boiling it, is evident. 

Vegetables change their taste, morning, noon and night ; hence, we find that cattle will eat 
certain kinds of vegetables m the morning, which they will not touch at noon, or in the evening ; 
because, in the morning, vegetables are acid ; at noon, tasteless, and at night, bitter. The cause 
is, that plants absorb oxygen in the night, and liberate hydrogen during the day. 

MILK. 



In 100 lbs. good cow's milk, are found — 
87 lbs. Water. 
4f " Sugar of Milk. 
8 1-6 " Oil and Fat, (Butter.) 
4^ Nitrogen principles, (Curd and Flesh.) 



When churned, 100 lbs. will yield — 

3 lbs. of Butter. 

8 " Cheese, (cottage.) 
12 " Buttermilk. 
77 " Whey. 



Hence in feeding a calf, it will gain over 2 lbs. a day, milk being the perfection of food. 

A good milch cow will, if well fed with a mixed ration of hay or cut straw, and some roots 
thrown down before her, yield milk from 260 to 300 days, and give an average of 10 to 12 pints a 
day. 

By means of chemistry, we are enabled to trace, with great accuracy, the purpose served by 
food in animals. 

An ox, we will suppose, consumes a quantity of food, equal, in nutritious quality, to 40 lbs. of 
hay, besides a considerable quantity of water ; 40 lbs. of Hay are composed of — 



Water, 4 

Woody fibre, 12 

Sugar, Gum and Starch, 15f 



lbs. 



Nitrogen Principles, 4 

Oil or Fat, IJ 

Saline Ingredients, 2-J 



Total, 40 lbs. 

The whole may be traced through the animal thus : A portion of the water is given ofi" in the 
perspiration — another portion, together with undissolved substances, is ejected with the excrements 
— the dissolved sugar, starch and woody fibre serve to support respii'ation ; — they are discharged 
from the body in the form of carbonic acid and vapor of water, by the lungs and skin. In a state of 
repose, a portion of the starch, sugar, gum and woody fibre, is converted into fat. The nitrogen 
principles are employed to form additional muscle or flesh. The combustible portions of the worn 
out particles of flesh are burned in the lungs and capillaries, and their nitrogen and saline com- 
pounds, are given off from the body in the form of urine. The oils and fat of the food serve two 
purposes: 1st. That of supporting respiration, and thereby the temperature of the blood. 2nd. 
That of assuming the form of animal fat. The saline ingredients replace the daily loss which takes 
place in the bones and juices of the flesh — the rejected substances being found in the urine. 

The plant forms flesh — the animal appropriates it. The plant manufactures principles — the 
animal consumes them. The beautiful design of the opposite functions of animals and plants may 
thus be exhibited : 

BALA.NCE SHEET OF NATUKE. 



THE VEGETABLE 

Produces the Nitrogen Principles.. 

" the Fatty Substances. 

" the Sugar, Starch and Gum. 
Decomposes Carbonic Acid. 

" Water. 

" Ammoniacal Salts. 
Disengages Oxygen. 
Absorbs Heat and Electricity. 
Is an Apparatus of Reduction. 
Is Stationary. 



THE ANIMAL. 

Consumes the Nitrogen Principles. 

" the Fatty Substances. 

" Sugar, Starch and Gum. 
Produces Carbonic Acid. 

" Water. 

" Ammoniacal Salts. 
Absorbs Oxygen. 
Disengages Heat and Electricity. 
Is an Apparatus of Oxydation. 
Is Locomotive. 



PRACTICAL QUESTIONS ILLUSTRATING THE 
USE OF THE TABLES. 



$18 19 


2 68 


16 02 



1st. How mvich provender is necessary for a span of horses from March 1st to July 1st, and 
what will be the cost ? (Sec table of allowance.) 

jins. — Of timothy hay, 5368 lbs., at $7 per ton, .... 

" Oat straw, 1342 " 4 " 
" Oats, 63 3-16 bush., at 28c. per bush, ... 

Total cost, - - . . - - - $37 49 

2nd. If I am scarce of hay, and have plenty of oats, how many oats must I allow a span of 
horses per day, and feed only 12 lbs. hay to each horse ? Ans. — 27+ lbs. or 3 2-3 gals. 

3d. With 16 lbs. hay and 7-J- lbs. oats, how much oat straw will supply the place of the 6 lbs. 
hay? Ans. — 22 4-5 lbs. oat straw. 

4th. My straw and hay will not hold out, but I have plenty of carrots ; I must therefore feed 
out 14 lbs. hay. and 5^ lbs. straw. How many lbs. carrots must I feed each horse to make up for 
the 8 lbs. hay? Ana. — 31 3-7 lbs. carrots, or 34 4-7 lbs. mangel wurtzel. 

(Oeservatiox. — If a horse were accustomed to be fed with 33 lbs. of good hay per day, and 
afterwards wheat straw substituted for the hay, he would requre 132 lbs. to give him the requisite 
nourishment; but he could not consume this in one day, so would fall away.) 

5th. What should be the first care of the farmer? 

^ns. — To secure a proper place to store the droppings of his stock — a hollow oval — with pud- 
pled or clay bottom. Such a one as would prevent the escape of the urine and the juices of 
the manure, and the ammoniacal gases. 

eth. How may the gases be prevented from escape ? 

Ans.- — By covering the dung heap with some convenient "substance, such as loam, marl, clay, 
earth leaves, <fec. 

7th. Are the excrements, or the urine the most valuable manure ? 

Ans. — The urine. 

8th. Should the manure be well decomposed before being applied to the soil? 

jins. — Yes. Because it then contains the same amount of nourishment in less bulk, and is more 
easily assimilated by plants. 

9th. In what state should the land be, before the appUcation of manure ? 

j^.jis. — It should be tilled to a proper depth, cleared of weeds, and drained if necessary. 

10th. Whether is a drained clay soil, or one that is not drained, the warmer? 

j^ns^ — A drained one — Because when a warm summer shower descends, it carries with it its 
heat, while it filters through the soil and leaves behind its valuable gases for the nourishment 
of the roots of the plants. 

lXth_ — What would be a proper depth and shape for drains — how far apart should they b» 
and how full ? 

j^ns. From 3 to 4 feet deep — from 12 to 15 inches at top and from 4 to 6 inches at bottom — 

(main drain in proportion) — according to the nature of the soil — in a heavy clay soil they should 
not be more than 12 feet apart and filled to within 12 or 14 inches of the top. 



Eeeata in Ledgbr Explanations.— Pago 40, Property Accounts, 9tli line— For " closing of this Book," read 
" closing of these Accounts." 



f 



LIBRftRY OF CONGRESS 



002 778 891 ^W 



\ 



